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解读和应对国际审计报告系列准则修订的影响和挑战 被引量:1

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摘要 2015年3月国际审计与鉴证准则理事会(IAASB)发布了新制定及修订的国际审计报告系列相关准则,对独立审计的具体审计行为和沟通工作做出实质改进。本文从第701号准则《ISA701:在独立审计师报告中披露关键审计事项》的内容出发,介绍了在新形势如何正确运用、应对该审计报告系列准则的修订,提出若干应对措施和建议。
作者 孟荣芳
出处 《财会学习》 2016年第5期166-167,共2页 Accounting Learning
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二级参考文献12

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