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  5. 关于审计准则中审计报告模式的思考

关于审计准则中审计报告模式的思考

来源 :福建质量管理 | 被引量 : 0次 | 上传用户：aaa6862876
【摘 要】
：
为了增加审计报告的信息含量,促进我国审计准则的国际趋同,经过多方征求意见,财政部最终于2016年12月印发了《中国注册会计师审计准则第1504号——在审计报告中沟通关键审计
【作 者】
：
余晶 
【机 构】
：
北京工商大学 北京 100048
【出 处】
：
福建质量管理
【发表日期】
：
2018年18期
【关键词】
：
审计报告准则修订 审计报告模式 信息含量 
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为了增加审计报告的信息含量,促进我国审计准则的国际趋同,经过多方征求意见,财政部最终于2016年12月印发了《中国注册会计师审计准则第1504号——在审计报告中沟通关键审计事项》 等12项准则(又称我国新审计报告准则),我国注册会计师审计报告模式开始改变.在此基础上,本文还阐述了我国审计报告模式变革的特征以及应对之策,从而为在审计实务中提高审计报告质量提供参考.
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