一般目的与特殊目的审计报告要素的差异分析及改进建议
发布时间：2018-08-06 18:12
【摘要】：根据现行注册会计师执业准则的规定,一般目的与特殊目的审计报告要素既有联系又有区别,本文通过比较分析,认为一般目的与特殊目的审计报告要素的名称与内容不够恰当,并提出了改进建议。
[Abstract]:According to the provisions of the current CPA practice standards, the general purpose and the special purpose audit report elements are related to and different from each other. This paper makes a comparative analysis of the general purpose and the special purpose audit report elements. It is considered that the name and content of the elements of general purpose and special purpose audit report are not appropriate, and some suggestions for improvement are put forward.
【分类号】：F239.22
本文编号：2168572
[Abstract]:According to the provisions of the current CPA practice standards, the general purpose and the special purpose audit report elements are related to and different from each other. This paper makes a comparative analysis of the general purpose and the special purpose audit report elements. It is considered that the name and content of the elements of general purpose and special purpose audit report are not appropriate, and some suggestions for improvement are put forward.
【分类号】：F239.22
【共引文献】
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