对当前审计业务中几个突出问题的探讨

DISCUSSION OF CURRENT SEVERAL HOT ISSUES IN CPA’S AUDITIN GPRACTICE

当前注册会计师在执业中存在一些突出的问题,这些问题很可能使他们和事务所卷入法律纠纷,应从错误和舞弊专项审计、审计业务约定书的签订、持续经营能力考虑、盈利预测审核四个方面进行探讨,避免解漏。

NOWADAYS THERE ARE SOME HOT ISSUES IN CPA PRACTICE,WHICH ARE LIKEY TO MAKE CPAS AND AC-COUNTING FIRMS IN VOLVED IN LAWSUITS.THE ARTICLE DISCUSSES THESE ISSUES FROM FOUR ASPECTS INCLUD-ING SPECIALAUDITING OF MISTAKES AND FRAUD AUDIT-ING CONTRACTS,MANAGEMENT ABILITY AND PROFIT PREDITABILITY.IT ALSO PROVIDSE SOME NEW IDEAS ABOUT THE ISSUES AND SOME VITA LFIELDS TO WHICH CPAS AND ACCOUNTING FIRMS SHOULD PAY IMPROT ANTATTENTION.