摘要
近年来,国内审计失败事件屡屡发生,“四大”事务所对中国审计市场进入,迫使中国本土审计服务必须提高自身素质水平及监管体系。
Recent years has witnessed audit failure accidents in China. With the entry of the world Top Four accounting firms into China audit market, China's domestic audit service should improve its service quality and supervisory system.
出处
《审计与经济研究》
北大核心
2005年第4期41-45,共5页
Journal of Audit & Economics
关键词
审计质量
审计风险
风险控制
<Keyword>audit quality
auditing risk
risk control
