注冊(cè)會(huì)計(jì)師對(duì)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估應(yīng)以獲取的審計(jì)證據(jù)為基礎(chǔ),并可能隨著不斷獲取審計(jì)證據(jù)而做出相應(yīng)的變化。如果實(shí)施進(jìn)一步審計(jì)程序獲取的審計(jì)證據(jù)或獲取的新信息,與注冊(cè)會(huì)計(jì)師之前做出評(píng)估所依據(jù)的審計(jì)證據(jù)不一致 (共 34405 字) [閱讀本文] >>