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注册会计师在转型中的制约因素及其对策分析

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摘要 审计环境的多变性使审计方法由账项基础审计过渡到了风险导向审计,当然审计技术也在随着审计环境的变化而不断提高。而作为具有主观能动性的注册会计师如何适应社会发展对审计的进一步需求这一环境?如何更好的为审计需求者提供更优质、高效、便捷的服务?如何更好的提高自己的职业胜任能力?文章以注册会计师的现状为起点进一步分析影响注册会计师转型的因素,从而提出应对措施。
作者 宋洁
机构地区 河南大学商学院
出处 《中国集体经济》 2016年第16期115-116,共2页 China Collective Economy
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