摘要
沟通关键审计事项信息含量对审计报告信息质量影响颇大,非常有必要进行系统研究。沟通关键审计事项信息含量是审计报告信息质量的重要组成部分,是衡量审计报告信息质量高低的基础因素。要高度重视沟通关键审计事项信息含量对审计报告信息质量影响,总结梳理想象后的规律,分析成因,以问题意识为导向,对此问题进行研究。
The information content of key audit matters has a great influence on the quality of audit report information.It is very necessary to conduct a systematic study,which is an important part of the audit report information quality and a basic measure of the quality of audit report information.We should attach great importance to the communication of information content of key audit matters on the quality of audit report information,summarize the rules after the imagination,analyze the causes,and take the problem awareness as the guideline to study this issue.
出处
《黑龙江科学》
2017年第24期140-141,共2页
Heilongjiang Science
关键词
审计
关键信息
信息质量
上市公司
审计报告
Audit
Key information
Information quality
Listed company
Audit report
