【摘要】：財(cái)政部于2016年12月23日發(fā)布了《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1504號(hào)──在審計(jì)報(bào)告中溝通關(guān)鍵審計(jì)事項(xiàng)》等12項(xiàng)準(zhǔn)則(以下簡(jiǎn)稱新審計(jì)報(bào)告準(zhǔn)則)。新審計(jì)報(bào)告準(zhǔn)則于2017年1月1日起逐步實(shí)施。本文分析了新審計(jì)報(bào)告準(zhǔn)則在表述和內(nèi)容方面的主要變化以及實(shí)施中的難點(diǎn),并結(jié)合中國(guó)聯(lián)通2016年審計(jì)報(bào)告分析了新審計(jì)報(bào)告準(zhǔn)則對(duì)審計(jì)實(shí)務(wù)所產(chǎn)生的影響。
[Abstract]:On December 23, 2016, the Ministry of Finance issued 12 standards such as "China Certified Public Accountants auditing Standard No. 1504-communicating key Audit items in Audit reports" and so on (hereinafter referred to as the New auditing report Standards). The new auditing report standards were gradually implemented on January 1, 2017. This paper analyzes the main changes in the presentation and content of the new audit report standards and the difficulties in the implementation, and analyzes the impact of the new audit report standards on the audit practice with China Unicom's 2016 audit report.
【作者單位】： 南昌工程學(xué)院;邢臺(tái)學(xué)院;
【分類號(hào)】：F239.4;F626
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本文編號(hào)：2245110