How to deal with the inconsistency on major issues

Major events usually include: 1, events that cause special risks; 2. The results of audit procedures show that there may be material misstatement of financial information, or the previous assessment of the risk of material misstatement and the countermeasures to be taken against these risks need to be revised; 3. It is difficult for certified public accountants to implement the necessary audit procedures; 4 matters leading to the issuance of non-standard audit reports.

test routine

The audit procedure performed for this information.

Professional judgment

The situation that the members of the project team consult the professional technical department because of their different professional judgments on a certain matter.

Resolve different opinions

Resolve differences between project team members and consultants.

Filing period

Filing period of audit working papers: within 60 days after the audit report or audit business is suspended.

storage life

Storage period of audit working papers: at least 10 years from the date of audit report or suspension of audit business. Audit working papers of any nature shall not be deleted or discarded before the expiration of the prescribed storage period. The ownership of business working papers belongs to accounting firms.