| AN INTRODUCTION TO AUDITING审计概述 |
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| 引用本文： | 白蔚秋. AN INTRODUCTION TO AUDITING审计概述[J]. 中国注册会计师, 2003, 0(1) |
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| 作者姓名： | 白蔚秋 |
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| 摘 要： | Dependable information is essential to the very existence of our society.Reliable accounting and financial reporting aid society in allocating resources in an efficient manner.The contribution of the independent auditor is to provide credibility to information.The credibility added to the information by auditors actually reduces the decision maker'S risk.To be more precise,the auditors reduce information risk,which iS the risk that the financial information USed to make a decision is materially misstated.
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An Introduction to auditing |
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| Bai Weiqiu. An Introduction to auditing[J]. The Chinese Certified Public Accountant, 2003, 0(1) |
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| Authors: | Bai Weiqiu |
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