审计准则国际趋同—我国审计准则的国际协调-毕业论文参考网 关键词：审计准则；国际趋同；国际协调 [gap=1071]Key words: auditing standards; international convergence; international coordination
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...计管制 审计责任 法律标准 审计准则 [gap=12210]Keywords：audit regulation, audit liability, legal standard, audit standard ...
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国际审计准则 International Standards on Auditing ; ISAs ; international auditing standards ; [审计] international auditing guidelines
公认审计准则 GAAS
审计准则公告第55号 SAS ; SAS NO
审计准则公告第78号 SAS ; SAS NO
审计准则第5号 AS
审计准则委员会公报 ASB Statements
号审计准则 AS
审计准则公告 Statement on Auditing Standards ; SAS No
In addition, the auditing standards, the law of security exchange, and the law of corporation have provided important background material for the relative governance.
除此之外,中国注册会计师审计准则、证券法、公司法等法规也为财务报表重述提供了相应的监管依据。
参考来源 - 上市公司财务报表重述研究Through to audits the criterion the nature, the legal status and the system value analysis, obtains the conclusion is that the independent audit criterion should become the audit responsibility limits the authoritative standard.
通过对审计准则的性质,法律地位和制度价值的分析,得出的结论是注册会计师审计准则应该成为审计责任界定的权威标准。
参考来源 - 我国注册会计师审计责任界定问题研究There are conflicts between the law and the accounting on the legal status of the independent auditing standards. They must affect the justice and influence the development of CICPA.
法学界和会计学界在独立审计准则法律地位上的意见分歧必然影响司法实践,也会影响到注册会计师行业的健康发展。
参考来源 - 我国独立审计准则法律地位之争的缘由探究·2,447,543篇论文数据，部分数据来源于NoteExpress
现行国家审计准则其实已蕴含若干审计假设思想。
Current government audit standards actually have included some ideas of audit postulates.
我们按照中国注册会计师审计准则的规定执行了审计工作。
We conducted our audit in accordance with China Standards on Auditing.
与管理人员、外部审计师一道检查评价公认审计准则要求与委员会沟通的事项。
Review with management and the external auditors all matters required to be communicated to the committee under generally accepted auditing Standards.
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