摘要
社会审计国际化研究一直是理论界与实务界共同关注的热点问题,并取得了丰硕的研究成果,然而也存在着争论与分歧。本文系统回顾了社会审计国际化的研究现状与发展动态,从什么是社会审计国际化,社会审计国际化的动因、障碍及对策等方面进行了梳理和综述,对该领域的未来研究热点进行了展望,为深入研究社会审计国际化提供了一些思路。
The internationalization of social auditing has always been a hot issue both in theoretical and practical circles. There are plenty of research results, but also arguments and differences. This paper overviews the situation and development of research on internationalization of social auditing, and analyzes and generalizes the identification, cause, strategy of and obstacle to internationalization of social auditing. It also explores the future hot issues in this area, and expresses some thoughts of further study.
出处
《天津商业大学学报》
2012年第3期33-39,共7页
Journal of Tianjin University of Commerce
关键词
社会审计
国际化
规模化
会计师事务所
social auditing
internationalization
large-scale
public accounting firm
