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合理运用职业判断 恰当沟通关键审计事项 被引量:5

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摘要 2016年12月,财政部批准印发了《中国注册会计师审计准则第1504号-在审计报告中沟通关键审计事项》等12项新制定和修订的准则(以下统称新审计报告准则)。其中的核心是要求在上市实体审计业务的审计报告中增设关键审计事项部分,披露注册会计师认为对本期财务报表审计最为重要的事项。沟通关键审计事项,旨在通过提高审计工作的透明度.
出处 《中国注册会计师》 北大核心 2018年第2期71-73,共3页 The Chinese Certified Public Accountant
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二级参考文献15

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