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dui jian zheng zhun ze zeng jia jian zheng dui xiang de si kao
Author(s): 
Pages: 70-71
Year: Issue:  35
Journal: Finance and Accounting Monthly

Keyword:  鉴证准则鉴证对象动因影响;
Abstract: 在鉴证实务中,一直存在着在法律上无法对鉴证对象进行明确界定的问题,而套用审计准则来界定在范围上又显得过于狭窄,这一直是影响注册会计师开展鉴证业务的一个重要因素。本文从分析鉴证与审计的区别开始,探讨了鉴证准则增加“鉴证对象”的动因以及影响。
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