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规范审计复核,提高审计质量和效率,降低审计风险,发挥审计的社会价值已成为会计师事务所迫切需要解决的问题。由于审计环境的不断变化,现代风险导向审计的发展对于审计复核的要求也在不断提高。因此,联系我国会计师事务所审计复核的现状,系统地、有针对性地对审计复核中表现出的突出问题进行研究并寻找解决方法,已经成为会计师事务所及相关部门亟待解决的问题。
It has become an urgent issue for accounting firms to standardize audit review, improve audit quality and efficiency, reduce audit risk and give full play to the social value of auditing. Due to the ever-changing audit environment, the requirements for auditing and reviewing the development of modern risk-oriented auditing are also constantly increasing. Therefore, in connection with the status quo of auditing and reviewing of accounting firms in our country, systematically and pertinently studying outstanding problems in audit review and finding solutions, it has become a problem to be solved urgently by accounting firms and relevant departments.