【摘要】：隨著洗錢手法復(fù)雜化趨勢的日益明顯,注冊會(huì)計(jì)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(huì)計(jì)師反洗錢審計(jì)的國際動(dòng)向?yàn)榍腥朦c(diǎn),從審計(jì)職能、風(fēng)險(xiǎn)導(dǎo)向和職業(yè)優(yōu)勢等層面闡述了注冊會(huì)計(jì)師反洗錢審計(jì)的理論基礎(chǔ),凸顯了注冊會(huì)計(jì)師反洗錢審計(jì)的必要性和可行性;并在此基礎(chǔ)上,梳理了我國反洗錢審計(jì)的相關(guān)法規(guī),對(duì)推進(jìn)我國注冊會(huì)計(jì)師反洗錢審計(jì)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(xué)經(jīng)濟(jì)與金融學(xué)院;上海對(duì)外貿(mào)易學(xué)院會(huì)計(jì)學(xué)院;中國人民銀行西安分行;
【分類號(hào)】：F233;F239.6

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1 王e，

本文編號(hào)：2375282