this article analyzes the reasons that cause the distortion of independent audit report, and proposes countermeasures to reconstruct financial statement audit system.
本文分析了造成我国独立审计报告失真的原因,并提出了重构财务报表审计制度的对策。
the consolidated financial statement audit is a new audit item with the development of the market economy and the emergence of a large number of companies.