上个月，上市公司会计监管委员会（以下简称“委员会”）发表了一份报告，总结了其于2006年依据《第2号审计准则--财务报告内部控制审计与财务报表审计结合进行》对近275家注册会计师事务所进行的审查结果。本次审查报告提供了一些待《第5号审计准则》尘埃落定后，委员会将对审计师持何种期望的观点和见解。
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