What is a Special Purpose Audit?
什么是特殊目的审计？
A Special Purpose Audit is an audit conducted when reports on particular financial information for specific objectives and designated users are required, as opposed to the overall audit of financial statements.
特殊目的审计是在需要针对特定目标和指定用户的特定财务信息报告时进行的审计。与财务报表的整体审计不同。