| 论强调事项段审计报告类型 |
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| 引用本文： | 张志华,王致用.论强调事项段审计报告类型[J].审计与经济研究,2006,21(5):45-49. |
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| 作者姓名： | 张志华 王致用 |
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| 作者单位： | 北京亚洲会计师事务所有限公司,北京,100086 |
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| 摘 要： | 本文从理论和实践两个方面分析强调事项段审计报告类型的演变过程及依据，分析归纳新出台的中国注册会计师执业规范体系中可以出具强调事项段审计报告类型的重大事项，探讨出具强调事项段审计报告的类型。
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| 关 键 词： | 强调事项段 审计报告类型 演变 重大事项 |
| 文章编号： | 1004-4833(2006)05-0045-05 |
| 收稿时间： | 05 28 2006 12:00AM |
| 修稿时间： | 08 9 2006 12:00AM |
Types of Events-focused Phase Audit Report |
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| ZHANG Zhi-hu,WANG Zhi-yong.Types of Events-focused Phase Audit Report[J].Economy & Audit Study,2006,21(5):45-49. |
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| Authors: | ZHANG Zhi-hu WANG Zhi-yong |
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| Institution: | Beijing Asia Accounting Finn Co. ,Ltd, Beijing 100086, China |
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| Abstract: | This paper first analyses the evolution and foundation of the types of events-focused phase audit report from theory and practice and then summaries the major events that can be listed as types of events-focused phase audit report for the newly published CAP practicing standardized system and finally further explores such types. |
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| Keywords: | events-focused phase types of audit report evolution major events |
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