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为了指导注册会计师更好地运用审计准则,解决审计实务问题,防范审计风险,中注协继2013年10月发布《中国注册会计师审计准则问题解答第1号——职业怀疑》等6项审计准则问题解答后,又针对财务报表舞弊风险高发领域以及实务中亟需解决的问题,制定了《中国注册会计师审计准则问题解答第7号——会计分录测试》等七项审计准则问题解答,于2014年12月31日发布。
In order to guide certified public accountants to make better use of auditing standards, solve auditing issues and prevent auditing risks, CASPA issued 6 auditing standards such as “Question No. 1 of Auditing Standards for Certified Public Accountants in China - Occupation Suspicion” in October 2013 After answering the questions, we also formulated the answers to the questions on the seven auditing standards, such as “China Certified Public Accountants Auditing Standards Question No. 7 - Accounting Entry Tests” and other issues which are in urgent need of solution in the field of fraud risk and financial problems. Posted on December 31, 2014.