T/CICPA 0101-2023 Auditing data specifications for certified public accountants and public foundation
T/CICPA 0101-2023 Auditing data specifications for certified public accountants and public foundation
Basic Information
Scope
Main technical content: As part of the auditing data standard system for 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 is developed based on the actual needs of certified public accountants' auditing practice and auditing informatization, fully leveraging existing national and industry standards, and drawing on relevant international auditing standardization achievements and experiences. This standard expands the scope of data elements and innovatively introduces diversified data sources. This standard is used to regulate auditing data and is mainly applicable to data processing such as auditing data collection, storage, use, processing, transmission, provision, and disclosure. The aforementioned data processing processes shall comply with relevant laws and regulations such as the Data Security Law and the Personal Information Protection Law.