請問會(huì)計(jì)師審計(jì)的特點(diǎn)是什么呢

會(huì)計(jì)師是不能做審計(jì)的，會(huì)計(jì)師是做賬的。你問的是不是注冊會(huì)計(jì)師審計(jì)的特點(diǎn)呀。注冊會(huì)計(jì)師審計(jì)的特點(diǎn)是：注冊會(huì)計(jì)師審計(jì)目標(biāo)是對(duì)財(cái)務(wù)報(bào)表的合法性、公允性發(fā)表審計(jì)意見；注冊會(huì)計(jì)師審計(jì)的審計(jì)標(biāo)準(zhǔn)是注冊會(huì)計(jì)師審計(jì)準(zhǔn)則；注冊會(huì)計(jì)師審計(jì)是受托審計(jì)，沒有強(qiáng)制性；同時(shí)注冊會(huì)計(jì)師審計(jì)是收費(fèi)審計(jì)等。