新审计准则的实施与会计师事务所专业化经营的相互影响

The inter-influence between the implementation of the new audit standard and the specialization of the accounting firms

新审计准则把风险导向审计的理念纳入我国审计实务当中,对会计师事务所提出新的高要求,促进了会计师事务所经营专业化。同时,会计师事务所经营专业化也有利于新审计准则的实施。

The new audit standard brings the theory of risk-based audit system into practice in our country,which puts higher requirements on accounting firms and enforces accounting firms to be specialized.In the mean while,the specialization of accounting firms is in favor of the implementation of the new audit standard.