{"id":2195,"date":"2011-07-28T02:28:08","date_gmt":"2011-07-27T18:28:08","guid":{"rendered":"http:\/\/cusp.hk\/?p=2195"},"modified":"2011-08-03T14:54:43","modified_gmt":"2011-08-03T06:54:43","slug":"%e4%bd%a0%e6%83%b3%e5%9c%a8big-4%e5%b7%a5%e4%bd%9c%e5%97%8e","status":"publish","type":"post","link":"https:\/\/cusp.hk\/?p=2195","title":{"rendered":"\u4f60\u60f3\u5728Big 4\u5de5\u4f5c\u55ce?"},"content":{"rendered":"

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\"school<\/a>
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\u9019\u5c31\u662f\u73fe\u5be6<\/p>\n

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Audit\u6709\u5206peak-season\u540cslack season\u3002Peak-season\u5927\u7d04\u662f\u7531\u4e8c\u6708\u5230\u4e03\u516b\u6708\uff0c\u4f46\u56e0\u4eba\u800c\u7570\u3002Slack-season\u5c31\u5927\u7d04\u662f\u4e5d\u6708\u4e4b\u5f8c\u3002\u5728Peak-season\u5f88\u591a\u6642\u6bcf\u5929\u90fd\u6703\u5de5\u4f5c\u81f312am\uff0c\u6709\u6642\u6703\u52302-3am\u751a\u81f3\u901a\u9802\u3002\u7b46\u8005\u66fe\u7d93\u8a66\u904e\u7531\u4e8c\u6708\u958b\u59cb\u661f\u671f\u4e00\u5230\u661f\u671f\u65e5\u4e0d\u65b7\u6bcf\u5929\u5de5\u4f5c\u5169\u4e09\u500b\u6708\u800c\u6c92\u6709\u4e00\u65e5\u4f11\u606f\u3002\u66f4\u751a\u7684\u662f\u8f9b\u82e6\u5230\u5077\u5077\u5728\u6d17\u624b\u9593\u5614\u5410\uff01Slack-season\u5c31\u6bd4\u8f03\u5f97\u9592\uff0c\u5f88\u591a\u662f\u53ef\u4ee5\u6e96\u6642\u8d70\u6216OT\u5169\u5de5\u500b\u9418\u3002<\/p>\n

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\n
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\u5728\u5927\u9678\u5de5\u4f5c\u7684\u60c5\u6cc1<\/p>\n

\u5728\u4f60\u6253\u7b97\u53bbBig4\u5de5\u4f5c\u4e4b\u524d\uff0c\u4f60\u6709\u6c92\u6709\u5fc3\u7406\u6e96\u5099\u53bb\u5927\u9678\u5de5\u4f5c\u5169\u4e09\u500b\u6708\u5462\uff1f\u5982\u679c\u4f60\u4e00\u500b\u5514\u597d\u5f69\u516c\u53f8\u6392\u4f60\u53bb\u505aIPO\uff08Initial Public Offering\uff09\uff0c\u4f60\u53ef\u80fd\u9700\u8981\u5728\u5927\u9678\u5de5\u4f5c\u4e00\u6bb5\u5f88\u9577\u7684\u6642\u9593\u3002\u4e0d\u8981\u4ee5\u70ba\u5728\u5927\u9678\u5de5\u4f5c\u6703\u5f88\u958b\u5fc3\uff08\u96d6\u7136\u6709\u6642\u90fd\u6709\u4f8b\u5916\uff09\uff0c\u4f60\u53ef\u4ee5\u6709\u6642\u9593\u53bb\u7d04\u6f02\u4eae\u7684\u7f8e\u5973\uff0c\u5f88\u591a\u6642\u5728\u5927\u9678\u5de5\u4f5c\u662f\u4e00\u4ef6\u5341\u5206\u75db\u82e6\u7684\u4e8b\u3002\u4f60\u6bcf\u5929\u5927\u7d048:30am\u8d77\u8eab\uff0c\u4e4b\u5f8c\u5c31\u6703\u4e00\u8def\u5de5\u4f5c\u523010:00pm \u751a\u81f312:00am \u6216\u66f4\u665a\u3002\u4f60\u9664\u4e86\u5728client\u7684\u5de5\u5ee0\u5de5\u4f5c\u4e4b\u5916\uff0c\u5176\u9918\u6642\u9593\u5c31\u662f\u5728\u9152\u5e97\u8a13\uff0c\u500bcycle\u4e0d\u65b7\u91cd\u8907\u2014\u2014\u5de5\u4f5c\u7761\u89ba\u5de5\u4f5c\u7761\u89ba\u5de5\u4f5c\u7761\u89ba\u2026\u2026\u5728\u5927\u9678\u5927\u90e8\u4efd\u6642\u9593\u90fd\u662f\u516d\u65e5\u5de5\u4f5c\uff08\u5982\u679c\u90a3\u88e1\u6709\u4e9b\u540d\u52dd\u661f\u671f\u65e5\u6709\u53ef\u80fd\u6709\u5f97\u53bb\u73a9\u6216\u89c0\u5149\uff09\uff0c\u4f46\u662f\u4e0d\u8981\u5fd8\u8a18\u4f60\u6240\u7c3d\u7684contract\u662f\u4e94\u5929\u5de5\u4f5c\u7684\uff01\u4f60\u4e0d\u8981\u4ee5\u70ba\u4f60\u6709\u6cd5\u4f8b\u7d66\u4e88\u4f60\u7684\u6b0a\u529b\u53bbclaim OT\u3002\u5982\u679c\u4e0d\u662f\u7d93\u7406\u51c6\u8a31\u4f60claim\uff0c\u4f60\u6703\u88ab\u5176\u4ed6\u4eba\u57cb\u6028\u4f60\u53bb\u505a\u9019\u4e9b\u611a\u8822\u4f46\u5408\u6cd5\u7684\u8981\u6c42\u3002\u53e6\u5916\uff0c\u5176\u4ed6\u4eba\u6703\u8a8d\u70ba\u4f60claim OT\u662f\u56e0\u70ba\u5de5\u4f5c\u6548\u7387\u4e0d\u9ad8\uff01<\/p>\n

\u5728\u5927\u9678\u5de5\u4f5c\u6709\u4e00\u6a23\u4e0d\u662f\u5f88\u65b9\u4fbf\u7684\u5730\u65b9\u662f\u4f60\u5f88\u6709\u53ef\u80fd\u8981\u540c\u5176\u4ed6\u540c\u4e8b\u4e00\u9f4a\u4f4f\u5728\u540c\u4e00\u9593\u623f\u4e00\u6bb5\u5f88\u9577\u6642\u9593\u3002\u5802\u5802\u5927\u516c\u53f8\u53bb\u51fabusiness trip\u8981\u540c\u4e8b\u5c48\u5728\u4e00\u9593\u623f\uff0c\u4f60\u8a71\u6210\u4f55\u9ad4\u7d71\uff01\u5982\u679c\u4f60\u662f\u7537\u4ed4\u53c8\u662f\u525b\u5165\u8077\u7684junior\uff0c\u4f60\u5f88\u6709\u53ef\u80fd\u8981\u540c\u6bd4\u8f03\u9ad8grade\u7684\u540c\u4e8b\u4f4f\u540c\u4e00\u9593\u623f\u3002\u53ef\u80fd\u4f60\u6703\u60f3\u540c\u4f4f\u4e00\u9593\u6700\u591a\u662f\u6bd4\u8f03\u5514\u65b9\u4fbf\uff0c\u4f5c\u70ba\u7537\u4ed4\u9019\u4e9b\u90fd\u4e0d\u662f\u592a\u6709\u6240\u8b02\uff0c\u4f46\u9019\u4e9b\u60f3\u6cd5\u5c31\u5927\u932f\u7279\u932f\u4e86\uff01\u5f88\u591a\u6642\u7576\u4f60\u8f9b\u82e6\u5de5\u4f5c\u7531client\u5ea6\u8fd4\u4f86\uff0c\u4f60\u53ea\u60f3\u5feb\u4e9b\u6c96\u6dbc\u4e4b\u5f8c\u53bb\u7761\u3002\u4f46\u7531\u65bc\u4f60\u7684\u540c\u623f\u662f\u6bd4\u8f03\u9ad8grade\uff0c\u4ed6\u8fd4\u5230\u9152\u5e97\u90fd\u9084\u8981\u5de5\u4f5c\uff0c\u800c\u5f88\u591a\u6642\u4ed6\u9084\u9700\u8981\u4f60\u5728client\u5de5\u4f5c\u5b8c\u7562\uff0c\u8fd4\u4f86hotel\u5e6b\u4ed6\u505a\u9019\u4e9b\u505a\u90a3\u4e9b\uff0c\u5341\u8db3\u5341\u4e00\u500b\u300c\u963f\u56db\u300d\u4e00\u6a23\uff01\u7576\u7136\u5982\u679c\u4f60\u540c\u90a3team\u4eba\u5341\u5206\u593e\uff0c\u5de5\u4f5c\u53c8\u958b\u5fc3\u7684\uff0c\u90a3\u5c31\u4f5c\u5225\u8ad6\u3002\u6709\u6642\u51fajob\u7684\u6642\u5019\u90fd\u5f88\u958b\u5fc3\u7684\uff0c\u4f60\u6703\u300c\u516b\u300d\u5230\u5f88\u591a\u95dc\u65bc\u4f60\u516c\u53f8\u7684\u4e8b\u60c5\u3002\u4f8b\u5982\ufe30\u90a3\u500b\u540c\u90a3\u500b\u4e00\u9f4a\u3001\u90a3\u4e9bmanager\u8870\u3001\u90a3\u4e9bpartners\u51fad\u300cQ\u300d\u5f88\u9ebb\u7169\u2026\u2026\u4f46\u5982\u679c\u4f60\u540c\u81ea\u5df1\u4e0d\u559c\u6b61\u7684\u4eba\u4e00\u9f4a\u53bb\u5927\u9678\u51fajob\u5e7e\u500b\u6708\uff0c\u90a3\u4e9b\u611f\u89ba\u771f\u662f\u751f\u4e0d\u5982\u6b7b\uff0c\u5fc3\u88e1\u4e0d\u662f\u5473\u5152\uff0c\u6709\u7a2e\u50cf\u5750\u76e3\u4e00\u6a23\u7684\u611f\u89ba\uff01<\/p>\n

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\u5927\u9678\u7684\u6703\u8a08\u5236\u5ea6\u540c\u9999\u6e2f\u6709\u5f88\u591a\u4e0d\u540c\u7684\u5730\u65b9\u3002\u5f88\u591a\u516c\u53f8\u90fd\u6c92\u6709\u5b8c\u5584\u7684internal control\uff0c\u9019\u610f\u5473\u8457\u4f5c\u70ba\u6838\u6578\u5e2b\u4f60\u9700\u6c42\u82b1\u5927\u91cf\u7684\u6642\u9593\u53bb\u5be9\u6838\u9019\u4e9b\u516c\u53f8\u7684\u8cec\u76ee\u4ee5\u78ba\u4fdd\u5b83\u5011\u7684\u5e74\u5831\u662f\u300ctrue and fair\u300d\u3002\u4f46\u5c31\u7b97\u4f60\u505a\u4e86\u5927\u91cf\u5de5\u4f5c\uff0c\u9019\u4e9b\u516c\u53f8\u90fd\u5b58\u5728\u8457\u5f88\u5927\u7684\u98a8\u96aa\u540c\u554f\u984c\u3002\u9019\u4e9bjob\u884c\u5167\u53eb\u300c\u944ajob\u300d\uff01\u6c92\u6709\u4eba\u60f3\u505a\u9019\u4e9b\u300c\u944ajob\u300d\u7684\uff0c\u4e00\u4f86\u4f60\u8981\u82b1\u5f88\u591a\u6642\u9593\u53bb\u62bdsample\u505a\u591a\u4e9btesting\uff0c\u5728\u4eba\u624b\u4e0d\u8db3\u4e0b\u8981\u5b8c\u6210\u9019\u4e9b\u5de5\u4f5c\u7d55\u5c0d\u4e0d\u5bb9\u6613\u3002\u53e6\u5916\uff0c\u6700\u4e3b\u8981\u539f\u56e0\u662f\u7121\u8ad6\u4fc2\u600e\u6a23\u505a\uff0c\u505a\u5e7e\u591atesting\u90fd\u6c92\u6709\u592a\u5927\u7528\uff0c\u9019\u4e9b\u300c\u944ajob\u300d\u98a8\u96aa\u5be6\u5728\u592a\u9ad8\uff0c\u5f88\u5bb9\u6613\u5c31\u300c\u7206\u944a\u300d\u3002\u4f60\u6703\u554f\u70ba\u4ec0\u9ebc\u9019\u4e9b\u300c\u944ajob\u300d\u98a8\u96aa\u90a3\u9ebc\u9ad8\uff0cd partner\u9ede\u89e3\u8981\u63a5\u9019\u4e9bjob\uff1f\u4e00\u4f86\u5de5\u4f5c\u4e0d\u662f\u4ed6\u5011\u505a\uff0c\u4ed6\u5011\u7576\u7136\u5514care\u3002\u4e8c\u4f86\uff0c\u5728\u56db\u9593\u5927firm\u4e0d\u65b7\u7af6\u722d\uff0c\u4ed6\u5011\u63a5\u9019\u4e9bjob\u662f\u60f3\u64f4\u5927market share\u3002\u4f5c\u70bastaff\u9019\u4e9b\u90fd\u4e0d\u6253\u7dca\uff0c\u6700\u5927\u554f\u984c\u662f\u5728Big 4\u5de5\u4f5c\u6709\u4e00\u6a23\u91ce\u53eb\u505a\u300ccontinuity\u300d\u3002\u7576\u4f60\u5b8c\u6210\u4e00\u500bjob\uff0c\u4e0b\u4e00\u5e74\u958bjob\u5f88\u5927\u53ef\u80fd\u6703\u63fe\u8fd4\u4f60\u3002\u70ba\u4ec0\u9ebc\u5462\uff1f\u56e0\u70ba\u4f60\u66fe\u7d93\u70ba\u9019client\u5de5\u4f5c\u904e\uff0c\u4f60\u5c0d\u9019\u500bclient\u7684\u904b\u4f5c\u6bd4\u8f03\u719f\u8b58\uff0c\u6240\u4ee5\u6703\u5feb\u4e9b\u4e0a\u624b\u3002\u5982\u679c\u4f60\u4f5c\u70bajunior\u800c\u7b2c\u4e00\u5e74\u5c31\u9019\u9ebc\u300c\u597d\u5f69\u300d\u63a5\u5230\u9019\u4e9bjob\u4f86\u505a\uff0c\u90a3\u5c31\u300c\u606d\u559c\u300d\u4f60\uff0c\u56e0\u70ba\u660e\u5e74\u505a\u9019\u500b\u300c\u944ajob\u300d\u4f46\u540c\u6642\u4f60\u6703\u6bd4\u73fe\u5728\u9ad8grade\uff0c\u610f\u5473\u8457\u4f60\u7684\u8cac\u4efb\u540c\u5de5\u4f5c\u91cf\u6703\u6bd4\u73fe\u5728\u66f4\u52a0\u4e4b\u591a\uff01<\/p>\n

\u65b0\u4eba\u5165Big4\u8981\u6ce8\u610f\u4ec0\u9ebc\uff1f<\/p>\n

\u65b0\u4eba\u5165Big 4\u662f\u8981\u5341\u5206\u5c0f\u5fc3\u3002\u6b63\u5982\u5176\u4ed6\u5927\u516c\u53f8\u4e00\u6a23\uff0c\u90a3\u88e1\u6709\u5f88\u591a\u8fa6\u516c\u5ba4\u653f\u6cbb\uff0c\u6709\u5f88\u591a\u4eba\u90fd\u662f\u5341\u5206\u81ea\u79c1\u7684\u3002\u6709\u5f88\u591aseniors\u559c\u6b61\u6709\u4e00\u5927\u73ed\u300c\u5c0f\u670b\u53cb\u300d\u8ddf\u73ed\uff0c\u6392\u5834\u5341\u8db3\u3002\u4ed6\u5011\u5f88\u559c\u6b61\u7559\u5176\u4ed6\u540c\u4e8b\u5de5\u4f5c\u5230\u5f88\u665a\u4ee5\u986f\u5f97\u4ed6\u5011\u5730\u4f4d\u8d85\u7136\u3002\u6709\u4e9b\u56e0\u70ba\u5c31\u4f86\u6709\u300c\u6a5f\u6703\u300dpromote\u4e0amanager\uff0c\u6240\u4ee5\u6709\u4e00\u73ed\u4eba\u4e00\u9f4a\u5de5\u4f5c\u5f97\u5f88\u591c\u800c\u986f\u793a\u81ea\u5df1\u5341\u5206\u52e4\u529b\u5de5\u4f5c\u3002\u65b0\u5165\u8077\u7684\u6703\u8a08\u65b0\u9bae\u4eba\u5c31\u8981\u975e\u5e38\u5c0f\u5fc3\uff0c\u5f97\u7f6a\u9019\u4e9b\u300c\u5c0f\u4eba\u300d\u5c0d\u4f60\u5c07\u4f86\u7684\u524d\u9014\u6709\u5f88\u5927\u5f71\u97ff\u3002\u5c0d\u65bc\u81ea\u5df1\u5de5\u4f5c\u5b8c\u7562\u63d0\u4e0d\u63d0\u524d\u8d70\u5c31\u81ea\u5df1\u57f7\u751f\u5566\u2026\u2026\u5176\u5be6\u70ba\u4ec0\u9ebc\u8981\u9019\u6a23\u5c0f\u5fc3\u5462\uff1f\u539f\u56e0\u5f88\u7c21\u55ae\uff0c\u51fajob\u5f88\u591a\u6642\u90fd\u6bd4\u8f03\u60b6\u3002\u60b6\u7684\u6642\u5019\u600e\u6a23\u6253\u6cd5\u6700\u597d\u5462\uff1f\u5f88\u81ea\u7136\u5c31\u662f\u8b1b\u5225\u4eba\u7684\u662f\u975e\u3002Seniors book\u4eba\u5de5\u4f5c\u7576\u7136\u5c31\u5e0c\u671b\u627e\u4e9b\u5de5\u4f5c\u614b\u5ea6\u597d\u7684\u540c\u4e8b\uff0c\u6b63\u5e38\u5730\u5c31\u6703\u554f\u554f\u5176\u4ed6\u4eba\u3002\u6240\u4ee5\u65b0\u5165\u8077\u7684\u6703\u8a08\u65b0\u9bae\u4eba\u4e00\u505a\u5f97\u5514\u597d\u3001\u5de5\u4f5c\u614b\u5ea6\u5dee\u3001\u6240\u8b02\u554f\u4e00\u4e9b\u611a\u8822\u7684\u554f\u984c\u3001\u653e\u5de5\u6e96\u6642\u8d70\uff0c\u4ee5\u81f3\u65bc\u8457\u5f97\u6bd4\u8f03\u6027\u611f\u3001\u8457\u7684\u6bd4\u8f03\u540d\u8cb4\u7b49\uff08\u5c31\u7b97\u9019\u4e9b\u4e26\u4e0d\u4e00\u5b9a\u662f\u4e8b\u5be6\uff09\uff0c\u90fd\u6703\u4e00\u500b\u50b3\u4e00\u500b\uff0c\u5f88\u5feb\u5168\u500bdepartment\u90fd\u6703\u77e5\u9053\u3002\u90a3\u9ebc\u6703\u6709\u4ec0\u9ebc\u4e0b\u5834\u5462\uff1f\u4e0b\u5834\u662f\u9019\u4f4d\u300c\u53ef\u6190\u300d\u7684\u5c0f\u670b\u53cb\u5c31\u6c92\u6709\u4eba\u9858\u610fbook\uff0c\u7d42\u65e5Idle\u6c92\u6709job\u51fa\u3002\u4f60\u7684\u4e0b\u5834\u53ef\u80fd\u662f\u8981\u5728office\u505a\u4e00\u4e9bfiling\u5de5\u4f5c\uff0c\u505a\u4e00\u4e9b\u8dd1\u817f\uff0c\u6216\u505a\u4e00\u4e9b\u6c92\u6709\u4eba\u9858\u610f\u505a\u7684\u300c\u96e3job\u300d\uff0c\u597d\u7684\u5de5\u4f5c\u81ea\u7136\u6c92\u6709\u4eba\u6703\u627e\u4f60\u505a\u3002\u6b63\u6240\u8b02\u300c\u597d\u4e8b\u4e0d\u51fa\u9580\uff0c\u919c\u4e8b\u50b3\u5343\u91cc\u300d\uff0c\u5404\u4f4d\u6703\u8a08\u65b0\u9bae\u4eba\u5207\u8a18\u5c0f\u5fc3\uff01<\/p>\n

\u8003\u5b8c\u8a66\u9084\u8981\u4e0d\u65b7update\uff1f<\/p>\n

\u66fe\u7d93\u6709\u500b\u670b\u53cb\u554f\u6211\uff0c\u6703\u8a08\u4e0d\u540cIT\uff0c\u77e5\u8b58\u61c9\u8a72\u4e0d\u7528\u6642\u5e38\u53bbupdate\uff1f\u505aIT\u7684\u5f88\u591a\u6642\u4e00\u6709\u4e00\u500b\u65b0\u7248\u672c\u63a8\u51fa\u6642\u5c31\u8981\u5f9e\u982d\u5b78\u904e\uff0c\u4f46\u6703\u8a08\u61c9\u8a72\u4e0d\u6703\u6709\u9019\u4e00\u7a2e\u60c5\u6cc1\u5427\uff1f\u6211\u7576\u6642\u90fd\u4e0d\u592a\u597d\u610f\u601d\u7b54\u4f62\u539f\u4f86\u6703\u8a08\u90fd\u6703\u6642\u6642\u8f49\uff0c\u8b80\u5b8c\u8003\u5b8c\u90fd\u8981\u4e0d\u65b7update\u3002\u5176\u5be6\u6211\u771f\u7684\u4e0d\u660e\u767d\u6703\u8a08\u6e96\u5247\uff08Accounting Standards\uff09\u6709\u4ec0\u9ebc\u5fc5\u8981\u5e74\u5e74\u90fd\u8f49\uff0c\u6bcf\u5e74\u90fd\u52a0\u4e9b\u300c\u82b1\u81e3\u300d\u6539\u9019\u4e9b\u6539\u90a3\u4e9b\u3002\u8981\u77e5\u9053\u516c\u53f8\u7684\u5e74\u5831\u6700\u91cd\u8981\u7684\u662f\u7d66users\u53bb\u6bd4\u8f03\u4eca\u5e74\u540c\u53bb\u5e74\u7684\u5dee\u5225\u3002\u5e74\u5e74\u53bb\u6539\u6703\u8a08\u6e96\u5247\u5c31\u5931\u53bb\u4e86\u7d66users\u6bd4\u8f03\u7684\u50f9\u503c\uff01\u4e00\u9593\u516c\u53f8\u539f\u672c\u662f\u8667\u640d\u7684\uff0c\u4f46\u56e0\u70ba\u6539\u4e86\u6703\u8a08\u6e96\u5247\u7a81\u7136\u4f7f\u4f62\u8f49\u8667\u70ba\u76c8\u3002\u7576\u7136\u4e26\u4e0d\u662f\u6bcf\u500buser\u90fd\u6709\u5c08\u696d\u77e5\u8b58\u53bb\u89e3\u8b80\u9019\u4e9b\u5bc6\u78bc\uff0c\u5982\u679c\u6c92\u6709\u5c08\u5bb6\u5354\u52a9\uff0c\u5e74\u5831\u5c0d\u4ed6\u5011\u4f86\u8aaa\u4e0d\u4f46\u6c92\u6709\u610f\u7fa9\uff0c\u800c\u4e14\u6709\u8aa4\u5c0e\u6027\u3002\u7b46\u8005\u6642\u5e38\u61f7\u7591\u6bcf\u5e74\u6539\u6703\u8a08\u6e96\u5247\u7684\u5fc5\u8981\u6027\u3002\u662f\u5426\u56e0\u70ba\u6703\u8a08\u5e2b\u516c\u6703\u6536\u4e86\u4eba\u5bb6\u6703\u8cbb\u6240\u4ee5\u6bcf\u5e74\u8981\u505a\u9019\u50cf\u6a23\u7684\u7d66\u4eba\u770b\u5462\uff1f\u9019\u4e9b\u5c31\u4e0d\u5f97\u4ee5\u77e5\uff1f<\/p>\n

\u5c08\u696d\u4e2d\u7684\u5c08\u696d\uff1f
\n\u4ec0\u9ebc\u662f\u5c08\u696d\u64cd\u5b88\uff1f<\/p>\n

\u6703\u8a08\u5e2b\u662f\u56db\u5e2b\uff08\u91ab\u5e2b\u3001\u5f8b\u5e2b\u3001\u5de5\u7a0b\u5e2b\u3001\u6703\u8a08\u5e2b\uff09\u4e4b\u4e00\u3002\u7a76\u7adf\u6703\u8a08\u5e2b\u662f\u5426\u5982HKICPA\u6240\u8a00\u662f\u5341\u5206\u5c08\u696d\u5462\uff1f\u5728\u6211\u500b\u4eba\u770b\uff0c\u884c\u5167\u4eba\u4e0d\u662f\u5341\u5206\u770b\u91cd\u4ec0\u9ebc\u5c08\u696d\u64cd\u5b88\u7684\u3002\u4e00\u9593\u516c\u53f8\u7684\u8ca1\u653f\u5831\u544a\u662f\u5426\u5982\u6838\u6578\u5e2b\u5831\u544a\u6240\u8a00\u300creasonable assurance as to whether the accounts are free from material misstatement.\u300d\u5462\uff1f\u662f\u5426\u80fd\u5920\u771f\u5be6\u53cd\u6620\u4e00\u9593\u516c\u53f8\u7684\u8ca1\u653f\u72c0\u6cc1\u5462\uff1f\u884c\u5167\u6709\u4e00\u7a2e\u8853\u8a9e\u53eb\u505a\u300c\u653e\u98db\u6a5f\u300d\uff0c\u5c31\u662f\u8aaa\u6838\u6578\u5e2b\u6c92\u6709check\u539f\u672c\u61c9\u8a72\u8981check\u7684\u4e8b\uff0c\u4f46\u5728working-paper\u8aaa\u81ea\u5df1\u505a\u4e86\u540ccheck\u4e86\u3002\u5728\u4eba\u624b\u4e0d\u8db3\u540c\u6642\u9593\u7dca\u8feb\u7684\u5e95\u4e0b\uff0c\u300c\u653e\u98db\u6a5f\u300d\u662f\u5341\u5206\u666e\u904d\u7684\u3002\u6bcf\u4e00\u500b\u4eba\u90fd\u60f3\u5728OT\u4e86\u516d\u4e03\u500b\u9418\u4e4b\u5f8c\u65e9\u4e9b\u8fd4\u5c4b\u4f01\u4f11\u606f\uff0c\u6a23\u6a23\u90fdcheck\u4e0d\u8db3\u7576\u7136\u8fd4\u5c4b\u4f01\u7121\u671f\uff0c\u4e8c\u4f86OT\u516d\u4e03\u500b\u9418\u53c8\u6c92\u6709\u9322\u6536\uff0c\u6bcf\u4e00\u500b\u4eba\u90fd\u5e0c\u671b\u5feb\u4e9b\u5b8c\u6210\u5de5\u4f5c\u3002\u300c\u653e\u98db\u6a5f\u300d\u6709\u5927\u653e\u6709\u5c0f\u653e\uff0c\u6709\u4e9b\u5c31\u7b97\u770b\u5230\u6709\u554f\u984c\u90fd\u6703\u8aaa\u6c92\u6709\u554f\u984c\uff0c\u7528\u53e6\u5916\u4e00\u500bsample\u53bbreplace\u3002\u9019\u5c31\u662faudit\uff01\u9019\u5c31\u662f\u8b80\u4e86\u4e09\u56db\u5e74\u5927\u5b78\uff0c\u8003\u5b8c\u6703\u8a08\u5e2b\u8a66\u540c\u57cb\u6709\u4e09\u56db\u5e74\u5de5\u4f5c\u7d93\u9a57\u7684\u5de5\u4f5c\uff0c\u8a66\u554f\u8b80\u4e86\u90a3\u9ebc\u591a\u66f8\u70ba\u4e86\u4ec0\u9ebc\uff1f\u300c\u653e\u98db\u6a5f\u300d\u6700\u7d42\u5f71\u97ff\u7684\u90fd\u662f\u4e0d\u80fd\u771f\u5be6\u53cd\u6620\u4e00\u9593\u516c\u53f8\u7684\u8ca1\u653f\u72c0\u6cc1\u3002<\/p>\n

\u6703\u8a08\u5de5\u4f5c\u7684\u524d\u666f\uff1f<\/p>\n

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