新審計(jì)報(bào)告準(zhǔn)則下CPA披露無(wú)效信息的動(dòng)因分析
發(fā)布時(shí)間：2019-02-25 12:55
【摘要】：文章基于新審計(jì)報(bào)告準(zhǔn)則的實(shí)施背景,根據(jù)新審計(jì)報(bào)告準(zhǔn)則中對(duì)關(guān)鍵審計(jì)事項(xiàng)的闡述,界定了無(wú)效信息的概念,從五個(gè)方面分析了新準(zhǔn)則背景下注冊(cè)會(huì)計(jì)師可能披露無(wú)效信息的動(dòng)因,并給出預(yù)防注冊(cè)會(huì)計(jì)師披露無(wú)效信息的解決對(duì)策,以期能夠?yàn)轭A(yù)防無(wú)效信息的披露提供適當(dāng)參考。
[Abstract]:Based on the background of the implementation of the new auditing report standards and the exposition of the key audit items in the new audit reporting standards, the concept of invalid information is defined in this paper. This paper analyzes the causes of CPA's possible disclosure of invalid information under the background of the new standard from five aspects, and puts forward some countermeasures to prevent CPAs from disclosing invalid information in order to provide an appropriate reference for preventing the disclosure of invalid information.
【作者單位】： 河北金融學(xué)院;
【分類號(hào)】：F239.4
，
本文編號(hào)：2430189
[Abstract]:Based on the background of the implementation of the new auditing report standards and the exposition of the key audit items in the new audit reporting standards, the concept of invalid information is defined in this paper. This paper analyzes the causes of CPA's possible disclosure of invalid information under the background of the new standard from five aspects, and puts forward some countermeasures to prevent CPAs from disclosing invalid information in order to provide an appropriate reference for preventing the disclosure of invalid information.
【作者單位】： 河北金融學(xué)院;
【分類號(hào)】：F239.4
，
本文編號(hào)：2430189
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