Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.
第六条注册会计师应当获取充分、适当的审计证据,以得出合理的审计结论,作为形成审计意见的基础。
The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.
是审计人员发表不恰当审计意见的可能性及其导致的法律责任。
应用推荐