审计报告日期
审计报告日期-
审计报告使用者在关注审计意见的同时，不应忽略了对审计报告日期及审计报告时滞的关注。
The users of audit report should not ignore the audit report date and audit report lag when they pay more attention to the audit opinion .
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在我国独立审计中对会计师事务所和注册会计师身份的认定、重要性水平的判断、运用合适的审计程序获取充分适当的审计证据、签署审计报告的日期等方面都体现了这一原则。
The principle can be used in affirming the qualification of CPA firms and CPA , judging level of significance , obtaining enough and suitable audit evidence with proper audit methods and signing the date of audit report independently .