注册会计师新审计报告准则对审计实务的影响──以中国联通2016年审计报告为例
发布时间：2018-09-17 07:07
【摘要】：财政部于2016年12月23日发布了《中国注册会计师审计准则第1504号──在审计报告中沟通关键审计事项》等12项准则(以下简称新审计报告准则)。新审计报告准则于2017年1月1日起逐步实施。本文分析了新审计报告准则在表述和内容方面的主要变化以及实施中的难点,并结合中国联通2016年审计报告分析了新审计报告准则对审计实务所产生的影响。
[Abstract]:On December 23, 2016, the Ministry of Finance issued 12 standards such as "China Certified Public Accountants auditing Standard No. 1504-communicating key Audit items in Audit reports" and so on (hereinafter referred to as the New auditing report Standards). The new auditing report standards were gradually implemented on January 1, 2017. This paper analyzes the main changes in the presentation and content of the new audit report standards and the difficulties in the implementation, and analyzes the impact of the new audit report standards on the audit practice with China Unicom's 2016 audit report.
【作者单位】： 南昌工程学院;邢台学院;
【分类号】：F239.4;F626
，
本文编号：2245110
[Abstract]:On December 23, 2016, the Ministry of Finance issued 12 standards such as "China Certified Public Accountants auditing Standard No. 1504-communicating key Audit items in Audit reports" and so on (hereinafter referred to as the New auditing report Standards). The new auditing report standards were gradually implemented on January 1, 2017. This paper analyzes the main changes in the presentation and content of the new audit report standards and the difficulties in the implementation, and analyzes the impact of the new audit report standards on the audit practice with China Unicom's 2016 audit report.
【作者单位】： 南昌工程学院;邢台学院;
【分类号】：F239.4;F626
，
本文编号：2245110
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