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随着现代审计环境的变迁,财务报表审计作为一种实践活动,也在时代前进的潮流中得到发展与完善。未来我国财务报表审计将必然朝着国际化、信息化、标准化等方向发展,财务工作者应当以深远的眼光来探寻财务报表审计的理论,从而构筑起坚固的审计大厦。
With the change of modern auditing environment, auditing financial statements as a practical activity has also been developed and improved in the trend of advancing the times. In the future, auditing of China’s financial statements will inevitably develop in the direction of internationalization, informationization and standardization. The financial workers should explore the theory of financial statement auditing with a far-sighted view so as to build a firm auditing building.