8.3.3.1 審計(jì)報(bào)告的強(qiáng)調(diào)事項(xiàng)段(1)強(qiáng)調(diào)事項(xiàng)段的含義。強(qiáng)調(diào)事項(xiàng)段,是指審計(jì)報(bào)告中含有的一個(gè)段落,該段落提及已在財(cái)務(wù)報(bào)表中恰當(dāng)列報(bào)或披露的事項(xiàng),根據(jù)注冊(cè)會(huì)計(jì)師的職業(yè)判斷,該事項(xiàng)對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要。(2 (共 11700 字) [閱讀本文] >>