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statement of auditing standard中文是什么意思

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  • Sas statement of auditing standard
    審計準(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:在對制度基礎(chǔ)導(dǎo)向?qū)徲嬆J健鹘y(tǒng)風(fēng)險導(dǎo)向?qū)徲嬆J揭约艾F(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆J皆谖覈m用性的分析基礎(chǔ)上,回顧了國外舞弊導(dǎo)向?qū)徲嫓?zhǔn)則的變遷過程,指出外部審計目標(biāo)1經(jīng)過70年的發(fā)展變遷又回到了原點即“查錯防弊” 。
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