statement of auditing standard中文什么意思

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Sas statement of auditing standard
審計(jì)準(zhǔn)則匯編
Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model
第三部分內(nèi)容:在對(duì)制度基礎(chǔ)導(dǎo)向?qū)徲?jì)模式、傳統(tǒng)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式以及現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式在我國(guó)適用性的分析基礎(chǔ)上,回顧了國(guó)外舞弊導(dǎo)向?qū)徲?jì)準(zhǔn)則的變遷過(guò)程,指出外部審計(jì)目標(biāo)1經(jīng)過(guò)70年的發(fā)展變遷又回到了原點(diǎn)即“查錯(cuò)防弊” 。

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