Research on consolidated financial statement auditing 合并會計報表審計的研究
Financial statement audit 財務(wù)報表特別審計
Part five , illustrate the procedure of sea . as sea is the personification of financial statements audit , the appropriate application of audit result is emphasized 皿皿口皿于經(jīng)濟(jì)責(zé)任審計是以人為中心的審計,是財政、財務(wù)收支審計的“人格化” 。
There are many differences between public and private forms of ownership . unlike private companies , public companies are required to have annual financial statements audited by independent , certified public accountants 上市公司和非上市公司之間有很多不同。與非上市公司不同,上市公司必須有年度財務(wù)報告,而且要經(jīng)過獨立的有執(zhí)業(yè)資格的會計師審計。
By improving the existing mode of financial statements auditing and creating a new fraud - based management auditing system , we may better impel cpa to fulfill his responsibility for management fraud 就注冊會計師的管理舞弊審計責(zé)任來說, “排除合理懷疑”是對“勤勉盡責(zé)”標(biāo)準(zhǔn)的另一種解說,通過對現(xiàn)有審計模式的改進(jìn),形成管理舞弊導(dǎo)向?qū)徲嬓履J娇梢愿玫卮偈棺詴嫀熉男衅涔芾砦璞讓徲嬝?zé)任。