由注冊(cè)會(huì)計(jì)師承擔(dān)的為社會(huì)各界服務(wù)的會(huì)計(jì),早期對(duì)民間審計(jì)的稱呼。主要是指執(zhí)行會(huì)計(jì)業(yè)務(wù)的注冊(cè)會(huì)計(jì)師,受工商企業(yè)等當(dāng)事人的委托,對(duì)該單位的會(huì)計(jì)憑證、賬簿、會(huì)計(jì)報(bào)表等進(jìn)行檢查。一般為鑒定企業(yè)的財(cái)務(wù)報(bào)表是否恰當(dāng)?shù)亍⒄?nbsp;   （本文共 680 字 ）     [閱讀本文] >>