摘要
CPA职业(注册会计师)风险主要有道德风险、行为风险和法律风险。道德风险与行为风险总是相伴相随。中美CPA风险来自于不同的方面。牢固树立并全面实施职业谨慎和职业怀疑理念,加强受托责任意识,是防范职业风险的根本。
CPA professional risks comprise ethical risks, action risks and legal risks , the first two of which are closely related. American professional risks arise from the professional external environment while the predominant Chinese professional risks are ethical ones. The most effective precautions against professional risks are to acquire and apply the concepts of professional prudence and dubiety to enhance the awareness of accountability.
出处
《审计与经济研究》
北大核心
2006年第2期49-51,共3页
Journal of Audit & Economics
关键词
中美CPA
职业风险
类型
启示
Sino-American CPA
professional risks
type
enlightenment
