英文目录

Secretary General Chen Yugui Puts Forward Understanding and Serving New Normal to be the Mission and Task of Accountancy Profession

Dr. Chen Yugui, Secretary General of CICPA points out that the accountancy profession should bravely take the responsibility, actively understand and serve the new normal, so as to shoulder the new mission in the aspects of economic development, market stability and public interests. The new normal refers to a historical stage instead of a point in time. The accountancy profession should be guided by the new phase claim at this stage, coordinate the in-depth implementation of the 5 professional strategies, strengthen the professionalization building of the CPA team, upgrade the level of governance system of accounting firms, and promote the building of CPA professional service market. The coming year will focus on initiating four major constructions. 

Summary of the “Year of Talent Building” Campaign of the CPA profession

In 2014, CICPA launched the “Year of Talent Building” Campaign throughout the whole CPA profession, through which, CPA Institutes at all levels and accounting firms drive an overall upgrade of the profession and the professional services. After review and summarize the activities, effects and experiences of the Campaign, it is put forward that in the next step of work, the profession will promote development of accountancy professional talent in all-round and further upgrade the level of accountancy professional talent building.

Analysis of the Reform of International Audit Report

The International Auditing and Assurance Standards Board (IAASB) recently finished the reform of international auditing standards and launched the new (revised) auditing standards and related documents on January 15^th, 2015, which will be used for auditing financial statements ended on and after December 15^th, 2016. Different from the past, this reform focuses on increasing information and transparency of audit report. The article analyzes the background, main content and expected effects of the reform.