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《中国注册会计师审计准则第1152号——前后任注册会计师的沟通》共5章,17条。准则对前后任注册会计师的沟通进行了规范。下面择该准则的重点、难点进行介绍。
“China Certified Public Accountants Auditing Standards No. 1152 - before and after the appointment of Certified Public Accountants” a total of 5 chapters, 17 articles. The guidelines regulate the communication between CPAs before and after. The following select the guidelines of the key, difficult to introduce.