| 谈标准化审计报告的改进 |
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| 引用本文： | 王丽.谈标准化审计报告的改进[J].镇江高专学报,2006,19(4):84-86,89. |
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| 作者姓名： | 王丽 |
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| 作者单位： | 江苏科技大学,经济管理学院,江苏,镇江,212003 |
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| 摘 要： | 审计报告不仅涉及被审计单位投资者及利害关系人的利益，而且对审计职业的利益也非常重要。而审计报告的修订，更多地体现了职业界对审计职业的保护。审计报告的改进，既要通过提高报告使用者对审计功能的理解，同时又应考虑社会公众的需要，来协调公众利益与职业利益之间的矛盾。
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| 关 键 词： | 审计报告 公众利益 职业利益 |
| 文章编号： | 1008-8148（2006）04-0084-03 |
| 收稿时间： | 03 20 2006 12:00AM |
| 修稿时间： | 2006-03-20 |
On improvement of standardized auditing report |
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| WANG Li.On improvement of standardized auditing report[J].Journal of Zhenjiang College,2006,19(4):84-86,89. |
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| Authors: | WANG Li |
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| Abstract: | Auditing reports are not only essential to the interest of investors and related parties but also essential to the interest of auditing profession. Audit reporting standards are modified frequently, which embodies the protection of auditing profession. The improvement of audit reporting standard should not only enhance the report users' understanding of auditing function but also consider the demands of the public so as to harmonize public interest with profession interest. |
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| Keywords: | auditing report public interest professional interest |
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