知識(shí)點(diǎn):
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計(jì)算器
- 收藏
- 糾錯(cuò)
注冊(cè)會(huì)計(jì)師決定在審計(jì)報(bào)告中提及前任注冊(cè)會(huì)計(jì)師對(duì)對(duì)應(yīng)數(shù)據(jù)出具的審計(jì)報(bào)告
當(dāng)財(cái)務(wù)報(bào)表列報(bào)對(duì)應(yīng)數(shù)據(jù)時(shí),上期財(cái)務(wù)報(bào)表未經(jīng)審計(jì)
對(duì)審計(jì)報(bào)告使用和分發(fā)的限制
含有已審計(jì)財(cái)務(wù)報(bào)表的文件中的其他信息與財(cái)務(wù)報(bào)表存在重大不一致,并且需要對(duì)財(cái)務(wù)報(bào)表作出修改,但管理層拒絕修改