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Research On The Disclosure Of Key Audit Matters In The Pharmaceutical Manufacturing Industry

Posted on:2024-08-11Degree:MasterType:Thesis
Country:ChinaCandidate:J R WangFull Text:PDF
GTID:2569307052494574Subject:The audit is superb
Abstract/Summary:PDF Full Text Request
In December 2016,the Ministry of Finance passed Regulation 1504,clarifying that audit questions must be part of the audit report.Their objective is to increase the transparency of audit activities and the general value of reporting.Important audit issues include the findings of auditors,who require a high level of audit cases.The key issues in promulgating policies and prescribing audit rules are more important to the public and regulators than the expected standards.At the same time,the pharmaceutical industry has created a deeper living environment for the country.While investors and regulators are paying close attention to the sector,it is more practical to pick pharmaceutical industries for research purposes.In this paper,the document summary and draft theory of priority review will be combined with data imbalances and projected conclusions to examine key audit items in the 2019-2021 report.The analysis of material audits in the pharmaceutical industry includes the number,form and content of disclosures.Biegdan’s analysis shows that corporate performance and protest are closely linked,proving that the test lies in the pharmaceutical industry: it is a matter of nerve conduction.It’s a matter of nerves After analysing these reasons,recommendations are made in four policy areas:accounting,accounting and regulatory mechanisms.Based on the information on the status of chefs in the pharmaceutical industry,this article examines specific cases and industry diagnoses to help analyze the causes.Analysing the reasons for these recommendations is crucial for genetic identification and medical testing.
Keywords/Search Tags:Key audit matters, Pharmaceutical manufacturing industry, information disclosure
PDF Full Text Request
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