文档介绍:国有企业年报审计
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. mber, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
被发 现,有些则是查出后,出于某种原因,审计人员没有按规定提请被审计单位调整或在审计报告中揭示。
    原因分析
    分析上述问题存在的原因,我们认为主要有以下几点:
    1 . 社会中介机构自身生存、发展和利益趋使是问题存在的根源。
    当 前社会中介机构的规模、执业水平、审计人员素质、职业道德等差异较大,中介机构间的业务竞争并不都是以高质量的执业水平而取胜。如有的审计机构从自身利益 考虑,违反独立审计准则的规定,去迎合和满足委托人的不合理要求。审查后应当提请被审计单位调账的,不提请审计单位调账,应当出具有保留意见、或拒绝表示 意见、或否定意见的审计报告,结果出具了无保留意见的审