| 我国会计师事务所与员工的职业伦理 |
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| 引用本文： | 魏洁.我国会计师事务所与员工的职业伦理[J].贵州工业大学学报(社会科学版),2007,9(3):41-42,45. |
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| 作者姓名： | 魏洁 |
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| 作者单位： | 集美大学财经学院 福建 |
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| 摘 要： | 注册会计师在为社会公众提供审计服务时,完全凭借自身的专业知识进行相关服务,因此审计质量的好坏与注册会计师的专业技能有关之外,还在某种程度上与注册会计师的伦理水平有极大的关系。提高注册会计师的伦理水平,可以从会计事务所入手,建立人性化管理制度,建立完备的培训制度,设计合理、透明的认识管理制度,调整会计师事务所与员工的伦理关系,提高注册会计师的职业伦理。
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| 关 键 词： | 会计师事务所 注册会计师 伦理 |
Professional Ethics between the CPA Firms and their Staff |
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| WEI Jie.Professional Ethics between the CPA Firms and their Staff[J].Journal of Guizhou University of Technology(Social Science Edition),2007,9(3):41-42,45. |
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| Authors: | WEI Jie |
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| Abstract: | The audit quality is not only based on the professional knowledge,but also based on the CPA' s ethics.This paper studies the professional ethics between the CPA firms and their staff in order to ben- efit the construction of the ethics. |
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| Keywords: | CPA Firm CPA ethics |
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