试论审计报告的改进

现有审计报告所采用的标准格式,仅凭四种简短的意见类型来反映各种差异化的审计结果,无法告知用户所审计财务报告与既定标准之间的符合程度,很难充分发挥审计报告应该起到的作用。审计报告应明确重要性水平,充分体现审计质量差异,将更多的审计信息传递给用户。

Study on Auditors'' Report Improvement

The existing civil auditors' report means a standard format,just four short of the views of various types to reflect the dif-ference between the audit findings,it can not give full play to the role played by,unable to inform users of the audited financial report with the established between the extent consistent with the standard.In such cases,the authors suggest that inclusion of materiality level in the auditors' report may be a resolution to the problems presented foregoing.the auditors' report will give more information to users.