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为了指导注册会计师更好地运用审计准则,解决审计实务问题,防范审计风险,中注协日前发布6项审计准则问题解答的征求意见稿。反馈意见的截止日期是2013年3月29日。目前,中国注册会计师审计准则及应用指南已形成完整的体系,涵盖注册会计师执行审计业务的全部过程和关键领域。由于企业组织结构和经营方式日益复杂,会计判断和估计事项日益增多,注册会计师
In order to guide certified public accountants to make better use of audit standards, solve audit practice problems and prevent audit risks, China AICPA recently released six draft opinions on the answers to the audit guidelines. The deadline for feedback is March 29, 2013. At present, the Chinese CPA auditing standards and application guidelines have formed a complete system that covers the whole process and key areas in which CPA performs audit business. Due to the increasingly complex organizational structure and mode of operation, accounting judgments and estimated matters are increasing day by day. Certified Public Accountants