| 关于我国独立审计准则的几个问题 |
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| 引用本文： | 郭小工. 关于我国独立审计准则的几个问题[J]. 辽宁工学院学报(社会科学版), 2003, 5(2): 27-28 |
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| 作者姓名： | 郭小工 |
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| 作者单位： | 东北微电子研究所财务处 辽宁沈阳110032 |
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| 摘 要： | 独立审计准则的实施对我国市场经济的发展起到了积极的作用 ,如果对独立审计准则的可操作性 ,收费问题 ,超前问题加以调整和规范 ,建立一套符合国际惯例的独立审计准则 ,将对维护我国社会主义市场秩序起到积极作用。
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| 关 键 词： | 独立审计 可操作性 审计收费 超前问题 |
| 文章编号： | 1008-3391(2003)02-0027-02 |
| 修稿时间： | 2002-11-05 |
Problems on Our Country''''s Independent Auditing Rules |
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| GUO Xiao-gong. Problems on Our Country''''s Independent Auditing Rules[J]. Journal of Liaoning Institute of Technology(Social Science Edition), 2003, 5(2): 27-28 |
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| Authors: | GUO Xiao-gong |
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| Abstract: | The implement of independent auditing rules has played an active role in the development of our market economy. If the maneuverability of the independent auditing rules, charging and prediction problem are adjusted and standardized, and a set of independent auditing rules, which are suited to international standard, is created, it will be helpful to the socialist marketing principals. |
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| Keywords: | independent auditing maneuverability auditing charge prediction problem |
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