Started with a reference to the information disclosure experience of Hong Kong GEM. this article analyzes the informa- tion disclosure of enterprises to be listed in the Venture Board in the mainland and raises constr...Started with a reference to the information disclosure experience of Hong Kong GEM. this article analyzes the informa- tion disclosure of enterprises to be listed in the Venture Board in the mainland and raises constructive suggestions.展开更多
This article begins with the meaning of limitationon the scope of audit, and analyzes the criteria forjudging scope limitation, the relationship between scopelimitation and misstatement and uncertainties, specificsitu...This article begins with the meaning of limitationon the scope of audit, and analyzes the criteria forjudging scope limitation, the relationship between scopelimitation and misstatement and uncertainties, specificsituation of scope limitation, necessary procedures thatshould be performed by the auditors, and the impact onthe types of auditor’ report.展开更多
文摘Started with a reference to the information disclosure experience of Hong Kong GEM. this article analyzes the informa- tion disclosure of enterprises to be listed in the Venture Board in the mainland and raises constructive suggestions.
文摘This article begins with the meaning of limitationon the scope of audit, and analyzes the criteria forjudging scope limitation, the relationship between scopelimitation and misstatement and uncertainties, specificsituation of scope limitation, necessary procedures thatshould be performed by the auditors, and the impact onthe types of auditor’ report.
