【摘要】：隨著國家企業(yè)規(guī)模不斷擴大,集團公司、跨國公司的多元化成長,會計師事務所接受的審計業(yè)務也愈發(fā)繁雜,年審期間往往需要大量實習生,實習生作為編制工作底稿的基礎人員,對審計業(yè)務的高效開展具有重要意義。通過對年審期間事務所在實習生的管理方面存在的問題進行分析,為達到事務所對實習生進行有效管理、提高審計質量的目的,提出了從個人因素、外界環(huán)境因素和事務所內部因素全面改善實習生管理的幾點建議。
[Abstract]:As the scale of national enterprises continues to expand, the diversified growth of group companies and multinationals, the audit business accepted by accounting firms is becoming more and more complicated, and a large number of interns are often required during the annual audit. As the basic staff to compile the working papers, interns are of great significance to the efficient development of audit business. Through the analysis of the problems existing in the management of interns during the annual audit, in order to achieve the purpose of effective management of interns and improve the audit quality, the author puts forward the personal factors. Outside environmental factors and internal factors of the firm to improve the overall management of interns several suggestions.
【作者單位】： 東北師范大學商學院;
【分類號】：F233
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本文編號：2429491