| 国际审计准则综论 |
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| 引用本文： | 李现宗.国际审计准则综论[J].郑州航空工业管理学院学报(管理科学版),1992(3). |
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| 作者姓名： | 李现宗 |
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| 摘 要： | 本文就国际审计准则的产生与发展、制定主体、目的与性质,对各国的影响及利用情况等方面作了概括论述,以求为研究国际审计准则的进程与发展趋势,及对我国制定审计准则提供有益经验。
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| 关 键 词： | 审计 财务报表 合意程序 |
On Standards of International Audit |
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| Li Xianzong.On Standards of International Audit[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,1992(3). |
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| Authors: | Li Xianzong |
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| Institution: | Li Xianzong |
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| Abstract: | A brief introduction has been made in the article to the birth and growth of international audit standards, its principles, purposes, nature, implementation and influence on varionus countries. Helpful references, therefore, are given to the study of international audit standards and the making of our own audit standards. |
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| Keywords: | audit financial suit proceed |
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