T/CICPA 0105-2024 Auditor of Certified Public Accountants Data Specification for Purchase
T/CICPA 0105-2024 Auditor of Certified Public Accountants Data Specification for Purchase
Basic Information
Scope
Main technical content: This document, as part of the Certified Public Accountant Audit Data Standard System, is based on relevant laws and regulations, the disclosure requirements of corporate accounting standards, and the practice requirements of the Chinese Certified Public Accountant Audit Standards. It takes into account the actual needs of Certified Public Accountant auditing practice and audit informatization, fully relies on existing national and industry standards, and draws on relevant international audit standardization achievements and experiences. It expands the data elements and innovatively introduces diversified data sources. This document is a technical standard for regulating audit data, mainly used for data processing such as collection, storage, use, processing, transmission, provision, and disclosure of audit data. The above-mentioned data processing processes shall comply with the provisions of relevant laws and regulations and normative documents such as the Data Security Law of the People's Republic of China, the Personal Information Protection Law of the People's Republic of China, and the Interim Measures for Data Security Management of Certified Public Accounting Firms.