摘要
反洗钱行动在为注册会计师拓展业务领域提供可能的同时,也增大了执业风险。爱尔兰反洗钱程序的内容及特点对我国注册会计师反洗钱程序的建设具有借鉴作用。
Anti -money laundering action increases operation risk while offering the possibility of expanding business field to CPA. It's a realistic and urgent subject that how the CPA tackles against the challenge of anti - money laundering. This text has introduced the contents and characteristics of Irish Anti - Money Laundering Procedures and has also put forward the corresponding suggestion on the Chinese CPA about the construction of anti - money laundering procedures.
出处
《湖北民族学院学报(哲学社会科学版)》
2006年第6期152-156,共5页
Journal of Hubei Minzu University:Philosophy and Social Sciences