期刊文献+

A会计师事务所对家族企业客户的审计效率提升路径研究

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摘要 家族企业作为一种特殊的组织形式,具有不同于其他企业的特点,会计师事务所如何应对此类客户,并保持较高的审计效率,是目前CPA审计研究亟待解决的问题。本文以A会计师事务所为例,对其家族企业客户项目的审计效率进行研究,归纳总结了家族企业和非家族企业审计效率的差异与原因,并构建了双层动态PDCA循环模型,以闭合循环的形式提升A会计师事务所家族企业项目的审计效率。
出处 《航空财会》 2021年第2期60-69,共10页 Aeronautical Finance and Accounting
基金 江苏省社会科学基金项目(18GLB005):基于政府审计全覆盖的多元主体协同治理研究,江苏高校优势学科建设工程三期项目(工商管理)。
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