| 新审计报告准则的变化、存在问题及对策分析 |
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| 引用本文： | 王宏扬.新审计报告准则的变化、存在问题及对策分析[J].时代经贸,2008,6(1):175-175,178. |
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| 作者姓名： | 王宏扬 |
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| 作者单位： | 沈阳大学国际商学院,辽宁沈阳110044 |
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| 摘 要： | 2006年2月15日,财政部发布了新的审计准则,并要求自2007年1月1日起开始执行。本文拟结合原审计报告准则,探讨新审计报告在内容上的一些变化及其在执行过程中可能遇到的问题以及对证券市场会计监管的影响。
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| 关 键 词： | 审计报告准则 问题 对策 |
Research on changing, question and countermeasure in the new report of audit criterion |
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| WANG Hong - yang.Research on changing, question and countermeasure in the new report of audit criterion[J].Economic & Trade Update,2008,6(1):175-175,178. |
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| Authors: | WANG Hong - yang |
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| Abstract: | On February 15,2006, Ministry of Finance had issued the new audit criterion, and they are requested to carry out from January 1, 2007. This article discusses some change between the new report of audit and the original report of audit criterion, its question which possibly are met in the implementation as well as the influence on supervise and management to stock market. |
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| Keywords: | Report of audit criterion question countermeasure |
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