新审计报告准则下CPA披露无效信息的动因分析
发布时间：2019-02-25 12:55
【摘要】：文章基于新审计报告准则的实施背景,根据新审计报告准则中对关键审计事项的阐述,界定了无效信息的概念,从五个方面分析了新准则背景下注册会计师可能披露无效信息的动因,并给出预防注册会计师披露无效信息的解决对策,以期能够为预防无效信息的披露提供适当参考。
[Abstract]:Based on the background of the implementation of the new auditing report standards and the exposition of the key audit items in the new audit reporting standards, the concept of invalid information is defined in this paper. This paper analyzes the causes of CPA's possible disclosure of invalid information under the background of the new standard from five aspects, and puts forward some countermeasures to prevent CPAs from disclosing invalid information in order to provide an appropriate reference for preventing the disclosure of invalid information.
【作者单位】： 河北金融学院;
【分类号】：F239.4
，
本文编号：2430189
[Abstract]:Based on the background of the implementation of the new auditing report standards and the exposition of the key audit items in the new audit reporting standards, the concept of invalid information is defined in this paper. This paper analyzes the causes of CPA's possible disclosure of invalid information under the background of the new standard from five aspects, and puts forward some countermeasures to prevent CPAs from disclosing invalid information in order to provide an appropriate reference for preventing the disclosure of invalid information.
【作者单位】： 河北金融学院;
【分类号】：F239.4
，
本文编号：2430189
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