对于黑箱式的审计过程来说,环境审计报告具有重大意义。
False auditing report and the CPAs' professional care are important factors for CPAs to bear liability.注册会计师的业务报告及应有的职业谨慎是注册会计师承担责任的重要因素。
At present, the state auditing organs in the world implement the Announcement of auditing report generally.目前,审计结果公告制度被世界许多国家的审计机关所采用。