注册会计师应在审计工作底稿中记录在审计过程中对具体审计计划作出的任何重大修改和理由。
Auditor shall record any significant modification and reason relating to specific audit plans m working paprers during audit process.
注册会计师应在审计工作底稿中记录在审计过程中对具体审计计划作出的任何重大修改和理由。
Auditor shall record any significant modification and reason relating to specific audit plans m working paprers during audit process.
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