关于使用者对现行审计报告理解情况的问卷调查分析  

Questionnaire Diagnoses on the User's Understanding of Audit Report

作　　者：朱锦余[1] 彭家生[1] 徐融[1] 

机构地区：[1]云南财贸学院

出　　处：《中国注册会计师》2003年第11期9-12,共4页The Chinese Certified Public Accountant

摘　　要：Audit report is the bridgebetween the auditor and accountinginformation users. Under the backgroundof standard-setter’s revising auditingstandards on audit report, the authorsundertook a questionnaire investigation onuser’s understanding of audit report. Somerevision suggestion is put forward based onthe analysis of questionnaire.Audit report is the bridgebetween the auditor and accountinginformation users. Under the backgroundof standard-setter's revising auditingstandards on audit report, the authorsundertook a questionnaire investigation onuser’s understanding of audit report. Somerevision suggestion is put forward based onthe analysis of questionnaire.

关 键 词：审计报告 理解 问卷调查 注册会计师 表述方法 

分 类 号：F239.22[经济管理—会计学]