摘要
介绍了美国注册会计师协会(AICPA)通过2000年的一项实践调查研究发现的能够有效提高审计效率的四项管理与技术操作,并结合我国实际,相应地提出了提高审计效率的一些建议。
In 2000, the American Institute of Certified Public Accountants (AICPA) made an investigation on it, which found there were four important management and technical steps. Besides these, some valuable suggestions on how to enhance audit efficiency are given for our audit practice.
出处
《山东工商学院学报》
2003年第4期86-88,共3页
Journal of Shandong Technology and Business University