Certified public accountants shall judge whether an event is a major event according to the specific circumstances.
- Chinese name
- Major events
- Properties
- Accounting terms
primary coverage
Major events usually include:
(1) Cause Special risks Matters; (2) The results of the audit procedures, which indicate that financial information There may be material misstatement, or it is necessary to correct the previous Risk of material misstatement Assessment and proposed countermeasures against these risks; (3) It is difficult for certified public accountants to implement Audit procedures The circumstances of; (4) Cause issuance Non-standard audit report Matters. The certified public accountant shall timely record and communicate with the management Governance layer Discussion on major issues with other personnel, including the content, time, place and participants of the discussion. 
