摘要
采用审计轮换已成为一个必然趋势,但我国应采用哪种轮换一直处于热烈探讨中。审计轮换制分为事务所轮换和注册会计师轮换两种。本文首先讨论了两种审计轮换制的优缺点,在深入分析我国审计外部大环境后,提出当前我国仍处于特殊的经济转轨时期,执业环境不规范,注册会计师执业最大的问题是缺乏应有的独立性,应采用相对较严厉的事务所轮换制才能真正发挥审计轮换的作用。
Audit rotation has been an inevitable trend.There are two kinds of audit r otation systems:rotation of audit firm and that of CPA.It is still in discussing that which kind of audit rotation system should be adopted.First,this article d iscusses the advan-tages and disadvantages of two rotation systems.After analyz ing the audit exterior environment in-depth,we think our country is in an econom ic transition period and the operation environment is irregular.The greatest pro blem of CPA's operation is lacking equal inde-pendence.So we should adopt the s everer rotation system:audit firm rotation.
出处
《价值工程》
2004年第2期79-81,共3页
Value Engineering
