注冊會計師新審計報告準(zhǔn)則對審計實務(wù)的影響──以中國聯(lián)通2016年審計報告為例
發(fā)布時間：2018-09-17 07:07
【摘要】：財政部于2016年12月23日發(fā)布了《中國注冊會計師審計準(zhǔn)則第1504號──在審計報告中溝通關(guān)鍵審計事項》等12項準(zhǔn)則(以下簡稱新審計報告準(zhǔn)則)。新審計報告準(zhǔn)則于2017年1月1日起逐步實施。本文分析了新審計報告準(zhǔn)則在表述和內(nèi)容方面的主要變化以及實施中的難點(diǎn),并結(jié)合中國聯(lián)通2016年審計報告分析了新審計報告準(zhǔn)則對審計實務(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;邢臺學(xué)院;
【分類號】：F239.4;F626
，
本文編號：2245110
[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;邢臺學(xué)院;
【分類號】：F239.4;F626
，
本文編號：2245110
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