| 审计报告的不同解读 |
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| 引用本文： | 魏朱宝,聂曼曼.审计报告的不同解读[J].会计研究,2005(3):59-62. |
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| 作者姓名： | 魏朱宝 聂曼曼 |
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| 作者单位： | 1. 安徽铜陵学院,244000
2. 中南财经政法大学会计学院,430064 |
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| 摘 要： | 对审计职业来说,审计报告的标准化可减少审计成本和避免审计法律诉讼,还可约束恣意和为理性选择提供合理保障;而对社会公众来说,审计报告留下了太多职业保护的痕迹。审计报告如何权衡设计职业保护与社会公众利益间的关系,本文提出了三种建议。
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| 关 键 词： | 审计报告 审计职业 社会公众 |
Different Reading Of The Audit Report |
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| Wei Zhubao,Nie Manman.Different Reading Of The Audit Report[J].Accounting Research,2005(3):59-62. |
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| Authors: | Wei Zhubao Nie Manman |
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| Abstract: | Standardization of the audit report can reduce auditing costs and avoid auditing lawsuits to auditing profession.While standardization of the audit report was the progress of protection to auditing profession to social public.We give some advice on this problem in this paper. |
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