摘要
随着更多财务丑闻的曝光 ,人们对审计工作的客观性和公正性给予了更多的关注 ,然而在我国目前飞速发展的不成熟的市场经济条件下 ,现在的会计环境使得审计工作人员面临更大的审计风险和将承担更多的责任。
With the exposure of more financial scandals,people have offered more concerns to the objectivity and fairness of the audit work.But under the unripe market economy condition which is developing at full speed at present,present accounting environments make the audit staff members face heavier auditing risk and bear more responsibility.