T/CICPA 0104-2023 Registered Accountant Audit Data Standards Bank Transaction Records
T/CICPA 0104-2023
Basic Information
Scope
Main technical content: As part of the standardized system for auditing data of certified public accountants, this standard is based on the provisions of relevant laws and regulations, the disclosure requirements of enterprise accounting standards, and the practice requirements of Chinese certified public accountants' auditing standards. It takes into account the actual needs of certified public accountants' auditing practice and auditing informatization, fully relies on existing national and industry standards, and draws on relevant international auditing standardization achievements and experiences. It expands the scope of data elements and innovatively introduces diversified data sources. This standard is a technical standard for regulating auditing data, mainly used for data processing such as collecting, storing, using, processing, transmitting, providing, and disclosing auditing data. The aforementioned data processing processes shall comply with relevant laws and regulations such as the Data Security Law and the Personal Information Protection Law.