摘要
由于经济体制转轨 ,法律环境不完善 ,加之审计范畴拓宽和审计方法的缺陷 ,以及社会公众对注册会计师审计的认识不足 ,使我国注册会计师的审计职业风险大大提高 ,因此 ,要改善审计环境 ,改进审计方法 ,降低注册会计师的审计职业风险。
Owing to the economic system′s transform,the consummate legal system,enlargement of audit category and the drawback of ways to audit,in China the professional risks of registered accountant′s audit has been increased.So measures should be taken to improve the enviroment of audit,advance the ways of audit and decrease the professional risks of registered accountant′s audit.
出处
《延安大学学报(社会科学版)》
2002年第2期74-77,共4页
Journal of Yan'an University (Social Sciences Edition)
关键词
审计
职业风险
注册会计师
audit
professional risks
registered accountant