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在中注协已公布的2005年非标意见审计报告中,一些上市公司董事会与年审注册会计师发生了严重分歧。笔者将发生严重分歧的情况进行了整理,并对其中一些具有代表性的分歧进行思考,提出相关建议,以与同行商榷。
In the AICPA published 2005 non-standard opinion audit report, some of the listed company’s board of directors and certified public accountants experienced serious differences. The author sorted out the serious disagreements and made some reflections on some of the representative disagreements. They put forward relevant suggestions to discuss with their counterparts.