影响我国注册会计师执业风险的外部环境因素及对策

External Environment Factors in CPA's Practicing Risk and Related Countermeasures

影响注册会计师执业风险的因素有内部因素和外部环境因素。笔者认为外部环境因素与内部因素一样 ,也是研究分析注册会计师执业风险的不可忽视的部分 ,本文单独分析了影响注册会计师执业风险的外部环境因素及对策 ,以引起人们对外部环境因素的重视。

The factors in CPA's practicing risk involve internal and external sides, which are both indispensable in studing CPA's practicing risk. This article mainly analysies the external environmental factors and related countermeasures, so as to draw people's attention to this side.