The paper discusses joint stock economys quality requirements for economic information by analysing economic informations quality characteristics, and put forward restriction conditions. 本文通过分析经济信息的质量特征,探讨了股份经济对经济信息的质量要求,并提出了约束条件。
Going concern auditing seems to be absolutely necessary at the joint requirements of risks controls of CPA and financial statements users, as well as the qualities of accounting information. 在会计报表使用者、注册会计师自身和会计信息质量多方面的共同要求下,持续经营审计显得必不可少。