摘要
本文对中国注册会计师执业准则进行了较全面的分析,认为新执业准则与现行的独立审计准则比较有八个方面的特点,并将对现实审计实践产生重大影响,可能执行时会困境重重。注册会计师和会计师事务所应正视这种情况,充分发挥新执业准则的作用。
This paper makes a comprehensive analysis of the professional code of China＇ s CPA and identifies eight characteristics of the new professional code as compared with the former one. The eight characteristics can have important impact on the auditing practice and may cause great difficulty in implementation. On account of this new scenario, CPAs and accounting firms should meet with the challenge to make full use of the new professional code.
出处
《当代财经》
CSSCI
北大核心
2006年第11期108-112,共5页
Contemporary Finance and Economics
关键词
新执业准则
国际趋同
风险导向审计
new professional code
international convergence
risk-oriented auditing
