会计师事务所执业质量检查制度概述
发布时间：2018-09-04 15:15
【摘要】：正注册会计师制度作为保护投资者利益的一种有效手段,得到了实践与理论研究的充分证明。但注册会计师制度对资本市场有序发展和投资者保护效用的充分发挥,不仅依赖于其作为一种监督力量的威慑力,依赖于其对上市公司财务报告的审计意见,而且在很大程度上还依赖于注册会计师制度本身的建设与完善,其中执业质量的高低是注册会计师制度建设的重要内容之一。为了提
[Abstract]:As an effective means to protect the interests of investors, the CPA system has been fully proved by practice and theoretical research. However, the CPA system not only depends on its deterrent power as a supervisory force, but also depends on its audit opinion on the financial reports of listed companies. And to a great extent, it also depends on the construction and perfection of CPA system itself, in which the quality of practice is one of the important contents of the construction of CPA system. To mention
【作者单位】： 湖北民族学院经济与管理学院;
【分类号】：F233
，
本文编号：2222553
[Abstract]:As an effective means to protect the interests of investors, the CPA system has been fully proved by practice and theoretical research. However, the CPA system not only depends on its deterrent power as a supervisory force, but also depends on its audit opinion on the financial reports of listed companies. And to a great extent, it also depends on the construction and perfection of CPA system itself, in which the quality of practice is one of the important contents of the construction of CPA system. To mention
【作者单位】： 湖北民族学院经济与管理学院;
【分类号】：F233
，
本文编号：2222553
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