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《中國注冊會計師執(zhí)業(yè)準則2010(英文版)》主要內(nèi)容包括:China Standard on Auditing 1101 Overall Objectives of the Auditor and the Fundamental Requirements of an Audit、China Standard on Auditing 1111 Agreeing the Terms of Audit Engagements、China Standard on Auditing 1121 Quality Control for an Audit of Financial Statements、China Standard on Auditing 1131 Audit Documentation、China Standard on Auditing 1141 The Auditor s Responsibilities in Relation to Fraud in an Audit of Financial Statements、China Standard on Auditing 1142 Consideration of Laws and Regulations in an Audit of Financial Statements等。