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所谓审计失败,一般是指注册会计师未能发现财务报表有虚假不实情况,却仍表示无保留意见的审计报告。本文对审计失败的原因及规避措施进行探讨。
The so-called audit failure, generally refers to the certified public accountants failed to find the financial statements are false false, but still said that the unqualified audit report. This article discusses the reasons for failure of audit and measures to avoid it.