摘要
从强化行业宣传和监管入手,完善、规范会计师事务所业务的联系和承接,乃至建立有效的行业业务联系和承接制度,有助于从源头上防止注册会计师审计过程中的违法违规行为,进而促进行业的良性竞争和健康发展。
It matters to strengthen professional publicity and supervision, develop and regulate the professional work acception of CPA firm, establish an effective system about professional work acception of CPA firm. That is a good way to prevent CPAs'illegal act to promote the fair competition and sound development of audit profession.
出处
《审计与经济研究》
北大核心
2004年第3期24-27,共4页
Journal of Audit & Economics
