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一些单位的不同投资者出于各自的委托目的,会分别委托不同的会计师事务所对被投资单位的年度财务报表进行审计,以致审计实务中出现两家或两家以上会计师事务所对同一个单位审计的情形,且这种情形可能会越来越多。前不久,笔者即遇到了这种情形。根据《中国注册会计师审计准则第
For different purposes of entrustment, different investors of some units will entrust different accounting firms to audit the annual financial statements of the investee respectively, so that in the audit practice, two or more accounting firms may appear to the same unit Audit situation, and this situation may be more and more. Not long ago, I encountered this situation. According to "China Certified Public Accountants Auditing Standards