A collection of accounting skills for Chinese standards, covering bookkeeping, account cleanup, financial statements, taxes, and audits. It includes guidance for small-business accounting rules and Chinese certified-public-accountant auditing standards.
A Chinese-language guide to writing accounting adjustment entries found during an audit. It explains how to correct classification errors, accounting misstatements, and prior-year issues using standard debit-and-credit entries.
A Chinese-language controller for the full audit process under Chinese certified-public-accountant standards. An audit examines financial records and controls before an auditor issues a report.
A guide for writing audit reports under CAS 1501, 1502, and 1503, Canadian auditing standards. It explains how audit evidence and financial-statement errors determine the report's opinion.
An audit procedure for checking an organisation's cash and bank balances, including bank confirmations, cash counts, reconciliation checks, and large-payment testing.
An audit guide for checking sales, administrative, and finance expenses under Chinese accounting rules. It covers whether expenses are real, complete, correctly classified, accurately recorded, and assigned to the right period.
An audit procedure for checking a company's fixed assets, such as computers, vehicles, and buildings. It covers whether assets exist, are owned by the company, recorded completely, and valued correctly.
An audit procedure for checking whether reported inventory, meaning goods held for sale or production, is real, complete, correctly valued, owned by the business, and properly recorded.
A procedure for calculating audit materiality, the amount of error that could affect how financial statements are judged. It covers overall materiality, performance materiality, and the clearly trivial threshold.
A set of substantive audit procedures for testing accounts payable, the money a business owes suppliers and other providers. It focuses on completeness—finding obligations that should have been recorded but were left out.
A set of substantive audit procedures for testing accounts receivable, the money customers owe a business. It covers ageing, customer confirmations, alternative checks, doubtful-debt allowances, cut-off, and account classification.
A set of substantive audit procedures for checking whether reported revenue is real, complete, accurate, and recorded in the correct accounting period. CAS 1141 is a Chinese auditing standard that treats revenue recognition fraud as a special risk.
A risk-assessment procedure for learning about an audited organisation and its environment, then identifying and evaluating risks of material misstatement—重大 errors that could affect financial statements. It follows CAS 1211, a Chinese auditing standard.
A guide for choosing between China’s Small Enterprise Accounting Standards and Enterprise Accounting Standards based on a company’s size and situation.
A generator for balance sheets that follow Chinese accounting standards. A balance sheet lists a company’s assets, liabilities, and owners’ equity, and the generated totals must balance.
A reference table of China’s standard accounting account codes, names, debit or credit direction, and explanations. It covers both the Small Business Accounting Standard and the broader Enterprise Accounting Standard.
A reference and calculation guide for Chinese individual income tax, covering salary and service income, self-employed business income, additional deductions, and social insurance and housing-fund contributions.
A Chinese-language tool for preparing profit-and-loss statements under Chinese accounting rules. A profit-and-loss statement shows a company’s income, costs, and profit over a period.