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qian xi shen ji gong gao de xin xi zhi liang te zheng
Pages: 63-65
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  审计公告会计报表信息质量特征;
Abstract: 本文探讨了审计公告制度下审计公告的信息质量特征,认为审计公告的一般质量要求有客观性、及时性、明晰性及谨慎与保密性四个特征,并与会计报表的信息质量特征作了比较。本文认为两者都要求客观性和及时性,但审计公告强调明晰性及谨慎性与保密性,而会计报表强调相关性、可比性、重要性和可理解性。
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