年审期间会计师事务所实习生管理问题
发布时间：2019-02-24 11:00
【摘要】：随着国家企业规模不断扩大,集团公司、跨国公司的多元化成长,会计师事务所接受的审计业务也愈发繁杂,年审期间往往需要大量实习生,实习生作为编制工作底稿的基础人员,对审计业务的高效开展具有重要意义。通过对年审期间事务所在实习生的管理方面存在的问题进行分析,为达到事务所对实习生进行有效管理、提高审计质量的目的,提出了从个人因素、外界环境因素和事务所内部因素全面改善实习生管理的几点建议。
[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.
【作者单位】： 东北师范大学商学院;
【分类号】：F233
，
本文编号：2429491
[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.
【作者单位】： 东北师范大学商学院;
【分类号】：F233
，
本文编号：2429491
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