我国审计报告准则的解读与思考

Analysis and Understanding of China's Standard on Audit Report

财政部新发布施行的中国注册会计师执业准则,对审计报告格式与内容等方面作出新规定和要求,因此会计师事务所为被审计单位出具的年度财务报表审计报告将是一张新面孔。本文深入分析审计报告准则的新变化,探讨新准则不足之处,提出改进建议。

In the new Professional Code of China＇s CPA （certified public accountant ） released by the Ministry of Finance, there are new stipulations and requirements on the fromat of the report and the contents, etc. So it will be a new face for the audit report on annual financial statements. This paper made an in-depth analysis on the changes of the new standard on audit report, discussed the inadequacies of the standard, and put forward some suggestions for improvement.