摘要
审计风险对注册会计师和会计师事务所而言是一个无法回避的职业痛苦。这不仅是注册会计师执业技术的缺陷,更是利益诱惑下的道德底线的放大。应加强独立审计准则的制定,提高注册会计师的专业能力,加大对违规者的惩戒力度,以有效防范审计风险。
Audit risk is a job agony that can＇t be avoided for certified accountants and accounting firms. This is not only the defect of certified accountant＇s operation technology, but also the enlarging of the low line of morals under the interests lure. Should strengthen the formation of independent auditing criterion, improve the certified accountant＇s professional ability, strengthen the discipline d the violator, in order to take precautions against the risk d auditing effectively.
出处
《商业经济》
2006年第8期47-48,共2页
Business & Economy
