| 提高注册会计师审计质量的对策研究 |
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| 引用本文： | 叶立群.提高注册会计师审计质量的对策研究[J].湖南工程学院学报(社会科学版),2003,13(4):23-24. |
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| 作者姓名： | 叶立群 |
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| 作者单位： | 湖南工程学院,经济管理系,湖南,湘潭,411104 |
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| 摘 要： | 近几年来,我国会计市场接连发生重大诉讼案件,许多注册会计师和会计师事务所都被牵涉到经济案件中,在社会上产生了很大反响。随着国企改革的进一步深化,注册会计师对上市公司的审计风险要有一个清醒的认识,并不断提高业务水平。
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| 关 键 词： | 审计 职业道德 会计师 |
| 文章编号： | 1671-1181(2003)04-0023-02 |
| 修稿时间： | 2003年6月14日 |
Ways to Improve Audit Quality of Registered Accountants |
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| YE Li-qun.Ways to Improve Audit Quality of Registered Accountants[J].Journal of Hunan Institute of Engineering(Social Science Edition),2003,13(4):23-24. |
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| Authors: | YE Li-qun |
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| Abstract: | Important litigation cases tookplace one after another in the past years in the realm of accounting in China.Many registered accountants and accounting agencies were involved in the economic cases,which caused a great echo in the society.With the deepening of the reform of state-owned enterprises,registered accountants should be quite aware of the risk concerning the audit of the marketed companies and continuously improve their professional levels. |
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| Keywords: | audit occupation moral accountant |
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