摘要
非审计业务对审计业务既有正面影响,又有负面影响。发挥非审计业务的正面影响,通过一定的制度安 排,控制其负面影响,我国的会计师事务所可以实行有限制、有条件的混业经营。
he non-audit services have positive influence as well as negative influence on audit services. CPA firms of our country can practice limited and conditional hybrid management by exerting positive influence of non-audit services while controlling its negative influence through some institutional arrangement.
出处
《河北经贸大学学报》
2004年第5期89-91,共3页
Journal of Hebei University of Economics and Business
