Standard audit report

Since the audit report would no longer be standard in style, content or wording, there would be competition between audit firms to be seen to deliver the added value in the most accessible fashion.

因为审计报告将不再要求标准的格式，内容和措辞，势必会引发事务所之间的竞争，看谁能以最通俗易懂的形式向公众提供增值的信息。

Our results also indicate that CFOs applying a more precise standard are less likely to report aggressively in the presence of a strong audit committee than a weak audit committee.

我们的研究结果还表明，CFO们采用更精确的标准是不太可能存在一个强大的审计委员会比微弱的审计委员会报告积极。

We have done a questionnaire on users'appraising and improving advice of audit report while Chinese Institute of Certified Public Accountants is revising the existing audit report standard.

在我国正对现行注册会计师会计报表审计报告进行修订的背景下 ，我们就使用者对拟修订后的审计报告的理解与评价等方面的问题进行了问卷调查。