摘要
This article begins with the meaning of limitationon the scope of audit, and analyzes the criteria forjudging scope limitation, the relationship between scopelimitation and misstatement and uncertainties, specificsituation of scope limitation, necessary procedures thatshould be performed by the auditors, and the impact onthe types of auditor’ report.
This article begins with the meaning of limitationon the scope of audit, and analyzes the criteria forjudging scope limitation, the relationship between scopelimitation and misstatement and uncertainties, specificsituation of scope limitation, necessary procedures thatshould be performed by the auditors, and the impact onthe types of auditor' report.
出处
《中国注册会计师》
2004年第4期13-16,共4页
The Chinese Certified Public Accountant
