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新审计报告准则下关键审计事项披露分析与建议

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摘要 2016年我国发布了新审计报告,报告中主要以增加1504号准则为核心,要求审计报告中增加关键审计事项的披露。然而在我国,关于关键审计事项的披露时间较短,仍处于初级阶段,关于审计报告中关键审计事项的披露仍不成熟。本文从主要从四方面归纳总结我国目前在审计报告中对于信息披露关键审计事项方面的有关问题,即关键审计事项披露、注册会计师、被审计单位以及社会公众,并对相关信息问题提出合理化的建议。
作者 聂侦
出处 《财讯》 2020年第16期181-182,共2页
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