摘要
本文首先介绍了国有企业年度会计报表注册会计师审计制度的基本框架 ,再从理论和实践效果上对该制度的缺陷和存在的问题进行了剖析和评述 ,最后从审计主体、审计质量监督和审计工作三个方面提出了修正和改进的设想。
This article begins with the theoretical analyses of the basic frame of CPA audit system of SOEs.Then,it describes the exposed problems of CPA audit in reality.Finally,it presents the measures and suggestions to correct and perfect the CPA audit system,such as structuring the SOEs audit subject model of CPA and national audit office dividing,constructing the new supervision mechanism of CPA audit quality,improving the CPA audit report and schedule,etc.
出处
《审计与经济研究》
2000年第4期38-40,共3页
Journal of Audit & Economics
关键词
国有企业
年度会计报表
注册会计师
审计制度
state-owned enterprise(SOEs)
annual financial statements
certified public accountants
audit system
