| 简评新审计准则关于期后事项的改进 |
| |
| 引用本文： | 高育清.简评新审计准则关于期后事项的改进[J].襄樊职业技术学院学报,2007,6(4):37-39. |
| |
| 作者姓名： | 高育清 |
| |
| 作者单位： | 襄樊职业技术学院,会计经贸系,湖北,襄樊,441021 |
| |
| 摘 要： | 关于期后事项的新准则与原准则相比,无论从体例上还是内容上都有了较大幅度的修改,期后事项的概念内涵有所变更,并且理论基础与现实的内在逻辑更加统一,在具体审计程序的设计上也更加具有现实解释力。
|
| 关 键 词： | 期后事项 新准则 审计程序 |
| 文章编号： | 1671-914X（2007）04-0037-03 |
| 修稿时间： | 2007-03-12 |
New Auditing Standards' Imrovement of Subsequent Events |
| |
| GAO Yu-qing.New Auditing Standards'''' Imrovement of Subsequent Events[J].Journal of Xiangfan Vocational and Technical College,2007,6(4):37-39. |
| |
| Authors: | GAO Yu-qing |
| |
| Institution: | Department of Accounting, Xiangfan Voicational and Technical College, Xiangfan Hubei 441021, China |
| |
| Abstract: | New auditing standards have a remarkable improvement of subsequent events compared with the old ones,no matter in style or in content.The theoretical foundation and inherent logic are more closely united and the new ones are more reasonable. |
| |
| Keywords: | subsequent event new standards auditing procesures |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
