国际审计准则第260号的新发展及其借鉴
发布时间：2019-03-19 19:17
【摘要】：在审计准则国际趋同的背景下,我国应该积极研究和借鉴国际审计准则的先进成果,以完善我国审计准则体系。本文介绍和分析了国际审计准则第260号(ISA260)《与治理层的沟通》的最新发展,并分析评价了其改进和对我国的启示。
[Abstract]:Under the background of international convergence of auditing standards, our country should actively study and draw lessons from the advanced achievements of international auditing standards in order to perfect the auditing standards system of our country. This paper introduces and analyzes the latest development of International auditing Standard 260 (ISA260) "Communication with Governance layer", and analyzes and evaluates its improvement and enlightenment to China.
【作者单位】： 中国计量学院管理学院
【分类号】：F239.22
本文编号：2443817
[Abstract]:Under the background of international convergence of auditing standards, our country should actively study and draw lessons from the advanced achievements of international auditing standards in order to perfect the auditing standards system of our country. This paper introduces and analyzes the latest development of International auditing Standard 260 (ISA260) "Communication with Governance layer", and analyzes and evaluates its improvement and enlightenment to China.
【作者单位】： 中国计量学院管理学院
【分类号】：F239.22
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1 邹小平;;国际审计准则第260号的新发展及其借鉴[J];审计与经济研究;2007年02期
，本文编号：2443817
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