IFAC对CPA业务范围和准则体系的最新修改——兼论我国CPA业务范围和准则体系

The Newest Modification of CPA's Business Scope and Principle System Made by IFAC--Discussion on CPA's Business Scope and Principle System in China

介绍了国际会计师联合会对注册会计师业务范围和准则体系的最新修改情况,指出了我国《注册会计师法》的业务范围及相应业务准则体系亟待修改,提出了重构我国注册会计师业务范围及相应准则体系的设想。

This paper introduces the newest modification of the business scope and principle system of the registered accountants made by International Accountants Association, points out that the business scope and corresponding business principle system of our country＇s 〈Law of Registered Accountants〉 should be modified, and puts forward the presumption of rebuilding the business scope and corresponding business principle system of our country＇ s registered accountants.