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国际标准审计报告的发展对我国的启示 被引量:1

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摘要 注册会计师出具的审计报告向来是信息使用者评价被审计单位的重要依据,但随着经济活动愈加复杂,使用者对审计成果提出了更高的要求,改进审计报告的愿望更加迫切。本文对国内和国际审计报告的发展演进过程进行了介绍,分析了国际标准审计报告改进的必要性、进程和主要内容,进而总结了对我国标准审计报告的启示。
作者 杨帆
机构地区 北京积水潭医院
出处 《财会通讯(上)》 北大核心 2018年第3期120-124,共5页 Communication of Finance and Accounting
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