试论注册会计师担负的揭露舞弊的责任

Responsibility of the Certified Public Accountant for Exposing Serious Irregularities

本文从审计产生、发展。

In this paper,by talking about the emerging and development of audit,evolving of the audit objectives and fraudulent practices both at home and abroad,the author in the end concludes that is is the CPA 'S great responsibility for exposing major irregularities.