摘要
我国注册会计师执业环境发生了根本性变化。本文在全面分析各种有利变化和不利变化的基础上,提出了整顿审计市场秩序、改善注册会计师执业环境的诸多对策。
China's CPAs' working environment has substantially changed. Under this situation, this paper makes an analysis on the favorable and unfavorable factors affecting the environment in which CPAs are working; then the author proposes some innovative countermeasures on how to improve such environment.
出处
《审计与经济研究》
北大核心
2005年第4期19-22,共4页
Journal of Audit & Economics
基金
江苏省哲学社会科学基金项目(04EYBO31)
江苏省高校哲学社会科学基金项目(03SJD790026)
关键词
执业环境
审计市场
审计风险
对策
<Keyword>working environment
audit market
audit risks
countermeasures
