世界各国会计职业界对于验证会计报表业务,都先经过计划,并且有显示越来越受到重视的倾向。我国解放前似无此传统,都由主审会计师调查后凭经验泛泛思考客户实际情况按习惯逐步进行,并无正式计划文本。恢复注册会计师制度以来,据我们所知,亦很少有事务所尝试有文本形式的很规范的查帐计划。 The accounting profession in various countries in the world has gone through a plan for verifying the accounting statements and has shown a tendency of being paid more and more attention. Before the liberation of our country, there was no such thing as tradition. All of them were examined gradually by the presiding trial accountants, and based on their experiences, they gradually adopted the actual conditions of their clients and did not have formal plan texts. Since the restoration of the CPA system, as far as we know, there are very few firms that try to have a very standardized auditing plan in text form.