摘要
本文介绍了加拿大注册会计师行业管理以及会计、审计准则国际协调的基本情况,并结合培训考察体会进一步做好我国的注册会计师行业管理工作,推进我国会计、审计准则国际趋同提出了建议。
The article introduces the basic status of CPA professional supervision and international harmonization of accounting and auditing standards in Canada.The research project in Canada will be helpful for us to make some suggestions on how to make further progress in CPA professional supervision and international convergence of accounting and auditing standards in China.
出处
《会计研究》
CSSCI
北大核心
2006年第5期80-85,共6页
Accounting Research
