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zhu ce hui ji shi shen ji bao gao de zheng ming xiao li yan jiu
Author(s): 
Pages: 34-36
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  注册会计师审计报告证明效力审计质量;
Abstract: 注册会计师针对会计信息出具无保留结论的审计报告,法律上就推定会计信息是可以信赖的。会计信息使用者有信赖该会计信息的作为义务,被审计单位有免于提供其他证据证明会计信息不存在重大错报的权利。本文研究了审计报告对会计信息的证明方式、影响审计报告证明效力的因素,并提出了保障审计报告证明效力的措施。
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