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大信会计师事务所关键审计事项披露分析

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摘要 2016年,我国发布“1504号准则”将关键审计事项加入到审计报告中,弥补了传统审计报告信息含量不足的缺点;但是,通过学者的研究发现,关键审计事项披露的实际情况却差强人意。由于会计师事务所是披露关键审计事项的主体,因此选取大信会计师事务所2019年披露的审计报告作为样本,从多方面分析其在披露关键审计事项时可能存在的问题,并提出优化建议。
作者 郭丹 丁淑杰
出处 《合作经济与科技》 2021年第18期158-159,共2页 Co-Operative Economy & Science
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