critical reading
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It is not a pleasant thing to read such a book that includes many profound discussion. But it is very useful for critical reading in accounting or auditing major.
It is not very suitable for beginning readers and people without accounting knowledge to read this. And suggest to read it twice if you want to better understand the idea.
Generally, the book is argue that the conventional accounting standards and auditing reform is deficient. Under this system, it is mission impossible for accountants to provide true and fair view. Audit based on this accounting data can not be reliable.
Audit as a quality control device, its role is to provide reliable opinion based on evidence not to ensure the financial statement is free from misstatement.
Many students would tend to say, audit should do this and that, and be responsible for not detecting fraud. They fail to recognise the auditors is provide opinion and conduct audit limited by standards, practise and law.
It is not very suitable for beginning readers and people without accounting knowledge to read this. And suggest to read it twice if you want to better understand the idea.
Generally, the book is argue that the conventional accounting standards and auditing reform is deficient. Under this system, it is mission impossible for accountants to provide true and fair view. Audit based on this accounting data can not be reliable.
Audit as a quality control device, its role is to provide reliable opinion based on evidence not to ensure the financial statement is free from misstatement.
Many students would tend to say, audit should do this and that, and be responsible for not detecting fraud. They fail to recognise the auditors is provide opinion and conduct audit limited by standards, practise and law.
有关键情节透露