中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)關(guān)于印發(fā)《高等學(xué)校財(cái)務(wù)報(bào)表審 …

1、中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)關(guān)于印發(fā)《高等學(xué)校財(cái)務(wù)報(bào)表審計(jì)指引（征求意見稿）》的通知中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)關(guān)于印發(fā)《高等學(xué)校財(cái)務(wù)報(bào)表審計(jì)指引（征求意見稿）》的通知會(huì)協(xié)〔2014〕44號(hào)各省、自治區(qū)、直轄市注冊(cè)會(huì)計(jì)師協(xié)會(huì)：為規(guī)范注冊(cè)會(huì)計(jì)師執(zhí)行高等學(xué)校財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)，明確工作要求，提高執(zhí)業(yè)質(zhì)量，我會(huì)制定了《高等學(xué)校財(cái)務(wù)報(bào)表審計(jì)指引（征求意見稿）》，現(xiàn)予印發(fā)。請(qǐng)組織征求當(dāng)?shù)貢?huì)計(jì)師事務(wù)所意見，并于2014年8月31日前將書面意見反饋我會(huì)。聯(lián)系人：中注協(xié)專業(yè)

2、標(biāo)準(zhǔn)部蔣伶倩，張革電話：01088250208，88250210傳真：01088250066電子郵件：stards@cicpa.通訊地址：北京市海淀區(qū)西四環(huán)中路16號(hào)院2號(hào)樓，郵編100039附件：高等學(xué)校財(cái)務(wù)報(bào)表審計(jì)指引（征求意見稿）目錄第一章總則........................................................1一、制定目的和依據(jù).............................

3、.................1二、相關(guān)定義....................................................1三、職業(yè)道德要求................................................1四、職業(yè)懷疑....................................................1五、職業(yè)判斷.....................

4、...............................1六、總體目標(biāo)....................................................1七、適用范圍....................................................2第二章初步業(yè)務(wù)活動(dòng)................................................3一、初步業(yè)務(wù)活動(dòng)的目的.

5、.........................................3（一）初步業(yè)務(wù)活動(dòng)的基本要求.......................................................................3（二）開展初步業(yè)務(wù)活動(dòng)需要考慮的特殊事項(xiàng).............................................3二、初步業(yè)務(wù)活動(dòng)的內(nèi)容...............

6、...........................4（一）實(shí)施相應(yīng)的質(zhì)量控制程序.......................................................................4（二）評(píng)價(jià)遵守相關(guān)職業(yè)道德要求（包括獨(dú)立性要求）的情況...............5（三）就審計(jì)業(yè)務(wù)約定條款與被審計(jì)高校達(dá)成一致意見............................5三、審計(jì)業(yè)務(wù)約定書.

7、.............................................6（一）審計(jì)的前提條件........................................................................................6（二）審計(jì)業(yè)務(wù)約定書的內(nèi)容..............................................................

8、.............6第三章計(jì)劃審計(jì)工作................................................8一、總體審計(jì)策略................................................8（一）審計(jì)范圍....................................................................................

9、.................8（二）審計(jì)的時(shí)間安排........................................................................................9（三）審計(jì)方向................................................................................................