会计信息是会计对社会的一种基本承诺,应当客观公正、不偏不倚地反映现实的经济活动,并忠实地为会计信息使用者服务。而会计信息使用者进行决策、分析主要依赖企业管理当局提供的会计报表和注册会计师对会计报表的审计意见。因而,尽管注册会计师接受被审计单位的委托,并向被审 Accounting information is a basic commitment of accounting to the society. It should objectively and impartially impartially reflect the actual economic activities and serve the users of accounting information faithfully. The accounting information users to make decisions, the analysis relies mainly on the management of the enterprise accounting statements and certified public accountants audit opinion on the accounting statements. Thus, although certified public accountants accepted by the audited units, and to be tried