摘要
时代的发展为我国注册会计师行业发展带来新的契机，注册会计师行业正面临着 一次前所未有的机遇和挑战。本文就目前注册会计师审计实践中存在的有关问 题进行分析，提出在完善和发展注册会计师审计方面的自己的一．
Times Progressing brings in turning point for certified accountant in China. The field of certified accountant is facing chance and challenge it never met before. The essay anlyses some Peoblems in auditting certified accountants at moment, and talk out some opinions on how to improve and develop the work of auditting.
出处
《安徽电气工程职业技术学院学报》
2000年第2期44-47,共4页
Journal of Anhui Electrical Engineering Professional Technique College
关键词
注册会计师审计
风险
规避
法律责任
主体地位
Auditting certified Accountant. Risks. Avoid. Legal responsibility. Principal part.
