关于使用者对审计报告的理解与评价的问卷调查  

On Questionnaire Diagnoses of Users'Appraising and Improving Suggestions of Audit Report

作　　者：朱锦余[1] 徐融[1] 彭家生[1] 

机构地区：[1]云南财贸学院财务会计学院,650221

出　　处：《会计研究》2003年第7期28-36,共9页Accounting Research

摘　　要：审计报告是注册会计师与使用者进行沟通的桥梁。在我国正对现行注册会计师会计报表审计报告进行修订的背景下 ,我们就使用者对拟修订后的审计报告的理解与评价等方面的问题进行了问卷调查。在对问卷进行整理与分析的基础上 ,我们提出了审计报告修订和注册会计师其他执业报告准则的制定或修订的建议。The audit report is a bridge for communication between Certified Public Accountants and its users.We have done a questionnaire on users'appraising and improving advice of audit report while Chinese Institute of Certified Public Accountants is revising the existing audit report standard.Basing on the analysis of the results of the questionnaires,we give some suggestions on questions which we considered necessary during revising audit report standard and others standards on practicing report of Certified Public Accountants.

关 键 词：审计报告 使用者 注册会计师 问卷调查 修订 

分 类 号：F239.22[经济管理—会计学]