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Accounting and auditing in the People"s Republic of China a review of its practices, systems, education and developments

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Published by University of Texas in Dallas .
Written in English

Subjects:

  • Accounting -- China,
  • Auditing -- China

Book details:

Edition Notes

Statementjoint research study by Shanghai University of Finance and Economics, People"s Republic of China and Center for International Accounting Development, The University of Texas at Dallas, United States of America
ContributionsUniversity of Texas at Dallas. Center for International Accounting Development, Shang-hai ta hsüeh
The Physical Object
Paginationxiv, 226 p. :
Number of Pages226
ID Numbers
Open LibraryOL16261720M
ISBN 100910319030

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  The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal : Haiyan Zhou. Development of Accounting and Auditing Systems in China. DOI link for Development of Accounting and Auditing Systems in China. Development of Accounting and Auditing Systems in China book. By Xu-Dong Ji. Edition 1st Edition. First Published eBook Published 5 October Pub. location London. Imprint Routledge.   This report describes accounting and auditing arrangements and practices in the People's Republic of China, identifies deficiencies in those arrangements, and presents recommendations to address those by: 8. Republic of China enacted a series of accounting, auditing, and budgeting laws. The CPA profession emerged, accounting firms began to be established, and accounting became a major.

This assessment of accounting and auditing (A&A) practices in China is part of a joint initiative of the World Bank and the International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC) covering 12 internationally recognized. Accounting Law of The People's Republic of China[暂无简介] (Originally Adopted at the Ninth Meeting of the Standing Committee of the Sixth National People's Congress on Janu , as Amended at the Fifth Session of the Standing Committee of the Eighth National People's Congress on .   The Peoples Republic of China (PRC) require monthly filings of statutory compliant income statements and balance sheets for each China operating entity. QAD has constructed a solution enabling companies to meet this requirement. In accordance with the Law of the People’s Republic of China on Certified Public Accountants, the Chinese Institute of Certified Public Accountants (CICPA) has the legal mandate to draft Chinese Standards on Audit (CSA), which comprise one basic standard for assurance engagements; 45 auditing standards, one standard for review engagements; two standards for other assurance .

Audit Law of the People's Republic of China (Adopted by the Ninth Session of the Standing Committee of the Eighth National People's Congress on Aug , promulgated by Order No of the President of the People's Republic of China on Aug , and effective on January 1, ) accounting books, accounting statements and other.   Following the overthrow of the Qing Dynasty in , the Nationalist government of the Republic of China enacted a series of accounting, auditing, and budgeting laws. The certified public accountants (CPA) profession emerged, accounting firms began to be established, and accounting became a major subject taught in universities and other learning institutions. In this chapter the general framework governing the accounting and auditing requirements in the People's Republic of China (PRC) is introduced. Following an examination of the characteristics and features of different types of enterprises set up since China opened its door to the outside world, the accounting and auditing requirements as set out in the prevailing accounting 'regulations' and . Diagnostic study of accounting and auditing arrangements in the People's Republic of China. Mandaluyong City, Metro Manila, Philippines: Asian Development Bank, © (OCoLC) Material Type: Government publication, International government publication: Document Type: Book: All Authors / Contributors.