注册会计师反洗钱审计:国际动向与推进基础

发布时间：2018-12-12 21:36

【摘要】：随着洗钱手法复杂化趋势的日益明显,注册会计师行业已成为反洗钱不容忽视的行业。本文以把握注册会计师反洗钱审计的国际动向为切入点,从审计职能、风险导向和职业优势等层面阐述了注册会计师反洗钱审计的理论基础,凸显了注册会计师反洗钱审计的必要性和可行性;并在此基础上,梳理了我国反洗钱审计的相关法规,对推进我国注册会计师反洗钱审计提出了初步建议。
[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.
【作者单位】：西安交通大学经济与金融学院;上海对外贸易学院会计学院;中国人民银行西安分行;
【分类号】：F233;F239.6

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