论审计执业环境建设

Discussions on The Surrounding Construction of Auditing Practice

审计的发展与其执业环境的好坏密切相关。近几年相继发生的审计失败案 ,反映出我国审计执业环境不容乐观。该文对我国当前的执业环境中存在的问题进行了分析 。

the development of auditing is closely related to the surroundings of profession. The failure of auditing in the recent years reflects that there is no optimizing surroundings of auditing practice in China. In the paper the problems about the surroundings at present are analyzed and the proposal to improve the surroundings is put forward.