眾所周知,新審計(jì)準(zhǔn)則體系強(qiáng)調(diào)在審計(jì)過(guò)程的各個(gè)環(huán)節(jié)都應(yīng)貫穿風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理念。而要把風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念切實(shí)應(yīng)用到審計(jì)實(shí)務(wù)中去,就要求會(huì)計(jì)師事務(wù)所重塑審計(jì)流程。因此,廣大注冊(cè)會(huì)計(jì)師(C...
作者:奧財(cái)網(wǎng)校
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2010-12-31