【摘要】：隨著洗錢手法復雜化趨勢的日益明顯,注冊會計師行業(yè)已成為反洗錢不容忽視的行業(yè)。本文以把握注冊會計師反洗錢審計的國際動向為切入點,從審計職能、風險導向和職業(yè)優(yōu)勢等層面闡述了注冊會計師反洗錢審計的理論基礎,凸顯了注冊會計師反洗錢審計的必要性和可行性;并在此基礎上,梳理了我國反洗錢審計的相關法規(guī),對推進我國注冊會計師反洗錢審計提出了初步建議。
[Abstract]:With the increasing complexity of money laundering techniques, CPA industry has become an anti-money-laundering industry. Based on the international trend of CPA's anti-money laundering audit, this paper expounds the theoretical basis of CPA's anti-money laundering audit from the aspects of audit function, risk orientation and professional advantage. It highlights the necessity and feasibility of CPA's anti-money laundering audit. On this basis, this paper combs the relevant laws and regulations of anti-money laundering audit in our country, and puts forward some preliminary suggestions to promote the anti-money laundering audit of certified public accountants in our country.
【作者單位】： 西安交通大學經(jīng)濟與金融學院;上海對外貿(mào)易學院會計學院;中國人民銀行西安分行;
【分類號】：F233;F239.6

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相關期刊論文 前10條

1 王e，

本文編號：2375282