T/CICPA 0103-2023 Auditing data specifications for Certified Public Accountants and sales. (Note: This is a non-standard term and may require further clarification.)
T/CICPA 0103-2023 Auditing data specifications for Certified Public Accountants and sales. (Note: This is a non-standard term and may require further clarification.)
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 the Chinese Certified Public Accountants Auditing Standards. Starting from the actual needs of certified public accountants' auditing practice and auditing informatization, and fully relying on existing national and industry standards, drawing on relevant international auditing standardization achievements and experiences, this standard expands the 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.