| 分析性复核在注册会计师审计中的运用 |
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| 引用本文： | 李锋英. 分析性复核在注册会计师审计中的运用[J]. 绍兴文理学院学报, 2003, 23(2): 94-97 |
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| 作者姓名： | 李锋英 |
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| 作者单位： | 台州市级机关会计核算中心,浙江,台州,318000 |
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| 摘 要： | 该文论述了注册会计师运用分析性复核的几点要求 ,以及注册会计师在审计计划阶段、审计实施阶段、审计报告阶段的运用 ,和对分析性复核结果的处理。
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| 关 键 词： | 分析性复核 注册会计师审计 运用 |
| 文章编号： | 1008-293X(2003)02-0094-04 |
| 修稿时间： | 2002-10-21 |
The Application of Analytical Check in CPA''''s Auditing |
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| Li Fengying. The Application of Analytical Check in CPA''''s Auditing[J]. Journal of Shaoxing College of Arts and Sciences, 2003, 23(2): 94-97 |
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| Authors: | Li Fengying |
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| Abstract: | The present paper discusses the requirements for using analytical check by CPA and the application in different stages of auditing, such as planning, executing, reporting and the treatment of the result of analytical check. |
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