several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured10
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
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注册会计师审计风险及其防范
中文摘要:市场经济到处充满着风险,没有风险就没有市场。近几年我国的市场经济发展迅速,民间审计的范围逐渐拓宽,人们对审计的质量期望越来越高、注册会计师的审计责任也越来越大。社会经济生活的复杂性和不确定性增加了审计的难度,相应地也产生了一定程度的审计风险,注册会计师要想在审计过程中避免法律诉讼,规避责任,应正确认识审计风险。
审计风险的必然性是指由于审计业务的特点所决定的一种客观存在性和不可避免性。审计的必然性取决于形成原因的必然性。在探讨审计风险含义的基础上,对目前我国注册会计师(CPA)审计风险产生的原因进行了分析,认为审计环境的影响、审计技术的局限性、审计内容的复杂性、审计人员素质和事务所的管理等是构成审计风险的主要成因。有针对性地提出从注册会计师及其事务所自身建设、作业过程以及其他方面采取有效的控制措施,以保障注册会计师行业健康有序的发展。本文分为四个部分来
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