摘要
构建和谐社会是当前我国政府和全国人民的主要任务,我们审计工作也要追求和谐化,而首要任务就是构建和谐的审计环境。从注册会计师和谐审计环境的相关概念出发,将其分为审计共享环境、审计主体环境、审计客体环境,然后提出了现阶段审计环境存在的不和谐因素及其对审计工作造成的不利影响,最后,提出了现阶段构建我国注册会计师和谐审计环境的一些措施。
Setting up a harmonious society is the main mission of our overnment and the people of the whole country. Also the auditting-work should be done harmoniously,while,the initial mission is to set up a harmonious auditting environment. Beginning from the related concepts of the harmonious auditting environment of CPA,this text divides it into shareing environment,subjective environment and objective environment. Then,it puts forward the main disharmonious factors and the disharmonious influencing on auditting work. Lastly,the text gives some advice on how to build the harmonious auditting environment of CPA in our country.
出处
《科技与管理》
CSSCI
2008年第5期66-68,72,共4页
Science-Technology and Management
关键词
和谐社会
审计环境
审计工作
harmony society
auditting environment
auditting work
