05 |在服务全面深化改革中推动行业工作再上新台阶
08 |中国注册会计师协会2014年工作总结和2015年工作要点
18 |中注协召开第五届理事会第六次会议
19 |关于开展评选注册会计师行业2013—2014年度青年文明号活动的通知
20 |中注协发布通知 要求全力做好上市公司2014年年报审计工作
21 |中注协约谈部分证券资格事务所负责人  提示上市公司年报审计风险
22 |地方领导关心行业和协会建设
24 |全国行业党委举办省级行业党组织党务工作者培训班
25 |中注协举办注册会计师行业继续教育工作专题研修班
26 |中注协发布七项审计准则问题解答
27 |中注协发布《高等学校财务报表审计指引》
28 |中注协征集对解决银行函证难题的意见
29 |第九次全国会计领军（后备）人才集中培训成果汇编

32 |国家发展改革委关于放开部分服务价格意见的通知
33 |财政部关于印发《政府购买服务管理办法（暂行）》的通知
36财政部、民政部关于支持和规范社会组织承接政府购买服务的通知

42 |职业判断与职业化建设／芮怀涟 王诗仪
43 |从提高职业判断质量入手保证审计质量／叶德强 孙晓悦
44 |运用法治思维方式  提高职业判断水平／邓康
46 |小议注册会计师职业判断的对象与质量标准／吴溪

48 |内部控制审计意见、财务报表审计意见及内部控制自评结论——比较分析与数据检验/何芹
54 |试论新常态下会计师事务所的核心社会责任/尹丽韫
60 |从注册会计师视角看我国碳资产管理/檀少雄 施婉妮
65 |基于DD模型的审计质量与内控质量、产权性质的实证研究——来自中国上市公司的经验数据/张灿林
70 |关于借款费用资本化若干实务问题的探讨/钟德红
74 |基于人才培养的人力资源管理模式思考/高宁峰
78 |影响我国会计师事务所竞争能力的因素分析/褚建国

86 |浅谈审计风险评价与重要性水平判断/陈武南
89 |业务型财务舞弊的类别及其审计思路/黄芳 倪敏
92 |以招投标方式选取财务审计服务分析研究——以安徽省为例/安徽注协课题组

97 |小企业会计准则运用中的几个问题/程忠贤
100 |新《医院会计制度》中财政补助账务处理的探讨/姜玉平
104 |浅析变动毛利率下内部购销业务的合并抵销处理/黄国俊

107 |借款利息支出税前扣除几个问题探析/方飞虎

112 |美国STEM教育战略及其对中国人才培养的启示/刘若霞 张加民

117民国时期中国注册会计师入行资格变迁研究——基于国家与社会动态共生视角/喻梅

38 |中注协工作
39 |地方注协工作
46 |简讯
124 |国内财经
126国际财经

Highlights in This Issue

Serving full deepening of reform while promoting professional development to a new level

Ms. Feng Shuping, President of CICPA makes an in-depth analysis of the new situation and opportunity of the accountancy profession currently in her concluding remarks, and puts forward requirements that the profession should, focusing on serving economic transformation and upgrading and tax reform, further improve professional service capabilities, especially the ability to provide audit in new areas, carry out high-end services such as management consulting, and to use information technology. To strengthen the governance and quality control of accounting firms, consistently stick to integrity building, which is the lifeline of the profession, and translate the professional concept of “integrity and professional ethics first” into conscientious practice of every practitioner and accounting firm, the accountancy profession should adhere to professional ethics, integrity and practicing quality to better serve full deepening of reform.   

CICPA releases notice requiring the audit of 2014 annual report of listed companies to be done with full efforts

The Notice states clearly the general requirements of the audit of 2014 annual report of listed companies, which is: with the goal of ensuring the quality of annual report audit, focusing on strengthening the risk control, auditors should adhere to the principles of integrity, independence, objectivity and justice, be strictly compliance with the requirements of standards and related regulations and improve and implement effectively quality control related policies and procedures, so as to enable an upgrade of the annual report audit of listed companies. There are three characters of The Notice. Firstly, it emphasizes the implementation of requirements of professional ethics. Secondly, it puts forward requirements and solutions targeting at main problems found in the practicing quality review in recent years. Thirdly, it fully reflects the requirements of the FAQs of new accounting and auditing standards. 

CICPA issues 7 Frequently Asked Questions about auditing standards

On December 31st, 2014, CICPA issued China Standards on Auditing FAQs No.7: Journal Entry Testing and other 6 FAQs against high risk areas of financial statements fraud and urgent problems needed to be solved in practice, so as to provide better guidance to CPAs in using auditing standards, solving problems in audit practice and preventing audit risks. The previous 6 FAQs, China Standards on Auditing FAQs No.1: Professional Skepticism, etc. were issued in October, 2013.