针对这些问题，本文着重从注册会计师与事务所质量控制制度、被审计单位以及审计报告使用者的博弈关系来考察。
This paper focuses on the quality controlling system of certified accountants and firms, and on the game playing between the audit objects and relevant subjects which use audit reports.
通过变更原注册会计师，企业的审计报告质量会大幅提高，但真实性与可信度将大打折扣。
Auditor changes will improve the quality of the statements, while the truth and the credibility will be from bad to worse.
在我国正对现行注册会计师会计报表审计报告进行修订的背景下 ，我们就使用者对拟修订后的审计报告的理解与评价等方面的问题进行了问卷调查。
We have done a questionnaire on users'appraising and improving advice of audit report while Chinese Institute of Certified Public Accountants is revising the existing audit report standard.
应用推荐