论文代写：审计人员的作用
审计人员的意见和评论受到高度重视，并获得了巨大的重视，但近年来，审计人员不得不以这种方式提出审计报告，从而使审计报告更具相关性和信息性。新的和修订的标准来填补这一空白和空白。新标准清楚地说明并隔离了管理的各自职责和GC的审计人员。此外，还增加了另外一个单独的部分，如果在另一项标题为“与持续关注有关的物质不确定性”的标题下有实质性的不确定性，就会有适当的披露。已经成立的另一个突破性的变化是，有资格提出挑战的理由是，在报告财务框架的情况下，这些披露似乎是非常接近的。如果有任何事件或条件具有重大的“物质性”价值，并能将本组织的关注属性置于危险和威胁之中，就变得至关重要。
论文代写：审计人员的作用
The opinion and comments made by auditor are highly valued and given huge prominence, but in the recent years, there has been thrust upon the auditors to present their audit report in such a manner that it comes out as lot more relevant and informative. The new and revised standards are here to fill that void and gap. The new standard clearly states and segregates the respective responsibilities of management and the auditor for GC. Moreover, an additional separate section has been added that gives adequate disclosure if there be any material uncertainty under a separate heading titled “Material Uncertainty Related to Going Concern”. Another breakthrough change that has been incorporated is the eligible grounds to challenge the adequacy of the disclosures which seem to be seen as close calls in the context of reporting financial framework. It becomes vital if there is identification of any events or conditions that are have significant ‘materiality’ value attached to it and can put the going concern attribute of the organization in danger and threat.
