【摘要】：正我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)在經(jīng)歷了10余年的恢復(fù)創(chuàng)建期后,從二十世紀(jì)90年代開(kāi)始,隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)逐步向法制化、規(guī)范化方向發(fā)展,在內(nèi)外因素交互作用的影響下,一些多年積聚的風(fēng)險(xiǎn)開(kāi)始暴露。國(guó)內(nèi)外一些大型跨國(guó)公司相繼爆發(fā)出一系列財(cái)務(wù)丑聞,引起世界范圍的震驚。本文在閱讀一些審計(jì)名著和專(zhuān)家文獻(xiàn)的基礎(chǔ)上認(rèn)為,審計(jì)失敗是指,注冊(cè)會(huì)計(jì)師由于沒(méi)有遵守公認(rèn)審計(jì)準(zhǔn)則而
[Abstract]:After more than 10 years of recovery and founding period, the CPAs industry in our country has been under the influence of the interaction of internal and external factors under the influence of the interaction of internal and external factors since the 1990s, with the socialist market economy gradually developing towards the direction of legalization and standardization. Some of the risks accumulated over the years are beginning to be exposed. A series of financial scandals broke out one after another in some large multinational corporations at home and abroad, which caused worldwide shock. On the basis of reading some audit masterpieces and expert literature, this paper holds that audit failure means that the certified public accountant has failed to comply with the generally accepted auditing standards.
【作者單位】： 海信科龍電器股份有限公司湖北分公司;
【分類(lèi)號(hào)】：F239.4;F233

【共引文獻(xiàn)】

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本文編號(hào)：2318537