| 对注册会计师审计工作的几点思考 |
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| 引用本文： | 那旭颖.对注册会计师审计工作的几点思考[J].学术交流,2001(5):91-93. |
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| 作者姓名： | 那旭颖 |
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| 作者单位： | 哈尔滨光大电脑有限公司,黑龙江,哈尔滨,150036 |
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| 摘 要： | 企业为增强市场竞争能力,让公众承认自己,对社会的监督已由被动变为主动,注册会计师在人员素质、审计道德、审计技术、审计结果等几方面应不断提高,并加强对企业的监督指导.
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| 关 键 词： | 注册会计师 审计 电算化 |
| 文章编号： | 1000-8284(2001)05-0091-03 |
| 修稿时间： | 2001年6月26日 |
Thoughts on the Audit Work of Certified Public Accountants |
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| NA,Xu-ying.Thoughts on the Audit Work of Certified Public Accountants[J].Academic Exchange,2001(5):91-93. |
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| Authors: | NA Xu-ying |
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| Abstract: | Enterprises have changed the passive social supervision into the active one in order to strengthen the competitive abilties in markets and let the public acknowledge themselves. The certified public accountants should continuously improve in the aspects of personnel quality, audit ethics, audit skills, audit results and enhance the supervision and instruction on enterprises. |
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| Keywords: | certified public accountants audit computated calculation |
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