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本文基于目前注册会计师和被审计单位存在的信息不对称现状,从审计角度出发,运用注册会计师审计理论,对被审计单位财务信息的收集进行了论述,以期改进财务工作,保障注册会计师审计工作的进行。
Based on the current status of information asymmetry between certified public accountant and auditee, this paper discusses the collection of financial information of the audited entity from the perspective of auditing, with a view to improving the financial work and protecting the auditing work of certified public accountants get on.