摘要
本文从需求角度、供给角度等方面剖析了注册会计师审计质量低下的深层成因 ,并提出只有继续推进会计师事务所体制改革、完善公司治理结构等才能提高注册会计师的独立性和风险意识 ,促使我国会计师事务所之间的竞争真正进入高层次的竞争———质量竞争。
The paper first analyses the deep causes which have caused low quality of CPA audit from demand angle and supply angle, then on this base, the paper further points out that only by continuously pushing the system reform of CPA firms and improving the independence and risk awareness of CPAs, we can promote the competition among CPA firms into high standard competition-quality competition.
出处
《审计与经济研究》
北大核心
2002年第3期26-29,共4页
Journal of Audit & Economics
