摘要
国际审计实务委员会今年３月在伦敦召开全体会议。会议修订通过了《舞弊与错误》和《衍生金融工具审计》，原则上认可了在《审计风险模型》、《计算机信息系统环境》、《公允价值审计》等项目上的进展，决定继续开展《质量控制》和《合并报表审计》项目，延缓《环境报告可信性认证业务》、《预测性财务信息》和《内部控制报告》等项目，并决定启动与美国注册会计师协会合作的《风险评估与实施测试的关系》和《舞弊（阶段２）》等两个项目。
As representative of CICPA. we attended the 69th IAPC meeting in London on March 12-16, 2001. On the meeting, IAPS1012 'Audit of Derivative Financial In- struments' was approved while ISA240 'Fraud and Error' was revised.IAPC also gave appro- bation to the work of its sub-committees on Audit Risk Model. CIS and Audit of Fair Val- ues. In addition, it was decided on the meeting to continue the projects on Quality Control and Audit of Consolidated Financial Statements and cooperate with AICPA on two projects. Due to the limited resources and other factors, the projects on Environment. Prospective Fi- nancial Information and Reporting on Internal Control were out off.
出处
《中国注册会计师》
2001年第7期58-60,共3页
The Chinese Certified Public Accountant
