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关键审计事项决策与披露的案例研究

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摘要 本文基于审计报告变革的背景,就财政部新发布的第1504号审计准则,研究了关键审计事项的概念内涵、描述事项以及2016年度国内整体披露情况.并通过对具体案例的分析,以访谈与问卷调查相结合的方法,深度挖掘了案例公司关键审计事项的披露情况以及审计人员与被审单位分别就关键审计事项的决策所采取的措施,高度还原了被审单位关键审计事项决策与披露的过程.最终,根据研究得到的结果,本文对审计人员、会计师事务所以及被审单位提出了相关的建议.
作者 吕碧莹
机构地区 南京财经大学会计学院
出处 《经济视野》 2018年第5期36-37,共2页 Economic Vision
关键词 关键审计事项 决策 披露
分类号 F239.0 [经济管理—会计学]
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二级参考文献18

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经济视野
2018年 第5期

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