【摘要】：隨著國(guó)家企業(yè)規(guī)模不斷擴(kuò)大,集團(tuán)公司、跨國(guó)公司的多元化成長(zhǎng),會(huì)計(jì)師事務(wù)所接受的審計(jì)業(yè)務(wù)也愈發(fā)繁雜,年審期間往往需要大量實(shí)習(xí)生,實(shí)習(xí)生作為編制工作底稿的基礎(chǔ)人員,對(duì)審計(jì)業(yè)務(wù)的高效開(kāi)展具有重要意義。通過(guò)對(duì)年審期間事務(wù)所在實(shí)習(xí)生的管理方面存在的問(wèn)題進(jìn)行分析,為達(dá)到事務(wù)所對(duì)實(shí)習(xí)生進(jìn)行有效管理、提高審計(jì)質(zhì)量的目的,提出了從個(gè)人因素、外界環(huán)境因素和事務(wù)所內(nèi)部因素全面改善實(shí)習(xí)生管理的幾點(diǎn)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(xué)商學(xué)院;
【分類號(hào)】：F233
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本文編號(hào)：2429491