摘要
当前注册会计师在执业中存在一些突出的问题,这些问题很可能使他们和事务所卷入法律纠纷,应从错误和舞弊专项审计、审计业务约定书的签订、持续经营能力考虑、盈利预测审核四个方面进行探讨,避免解漏。
NOWADAYS THERE ARE SOME HOT ISSUES IN CPA PRACTICE,WHICH ARE LIKEY TO MAKE CPAS AND AC-COUNTING FIRMS IN VOLVED IN LAWSUITS.THE ARTICLE DISCUSSES THESE ISSUES FROM FOUR ASPECTS INCLUD-ING SPECIALAUDITING OF MISTAKES AND FRAUD AUDIT-ING CONTRACTS,MANAGEMENT ABILITY AND PROFIT PREDITABILITY.IT ALSO PROVIDSE SOME NEW IDEAS ABOUT THE ISSUES AND SOME VITA LFIELDS TO WHICH CPAS AND ACCOUNTING FIRMS SHOULD PAY IMPROT ANTATTENTION.
出处
《北方经贸》
2001年第8期49-50,共2页
Northern Economy and Trade