审计失败原因及其防范措施
发布时间：2018-11-08 12:42
【摘要】：正我国注册会计师行业在经历了10余年的恢复创建期后,从二十世纪90年代开始,随着社会主义市场经济逐步向法制化、规范化方向发展,在内外因素交互作用的影响下,一些多年积聚的风险开始暴露。国内外一些大型跨国公司相继爆发出一系列财务丑闻,引起世界范围的震惊。本文在阅读一些审计名著和专家文献的基础上认为,审计失败是指,注册会计师由于没有遵守公认审计准则而
[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.
【作者单位】： 海信科龙电器股份有限公司湖北分公司;
【分类号】：F239.4;F233
[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.
【作者单位】： 海信科龙电器股份有限公司湖北分公司;
【分类号】：F239.4;F233
【共引文献】
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