摘要
我国资本市场的发展,为注册会计师及其会计师事务所的发展提供了广阔的天地和舞台,但随着我国资本市场规范化程度的提高,注册会计师在执行审计业务特别是上市公司审计业务时,面临着很大的审计风险。由于审计风险的存在,审计人员应当采用适当的方法将审计风险控制在一定的范围之内,控制在可接受的范围之内。
The development of capital market in our country provides a wide arena for CPA and CPA g firms, but a CPA faces a large number of accounting risks in auditing, especially auditing listed company as standardization of capital market in our country is improving. As a result of auditing risks, auditors should take proper measures to control auditing risks to some or acceptable extent.
出处
《东北电力大学学报》
2007年第5期10-12,共3页
Journal of Northeast Electric Power University
关键词
审计
审计风险
检查风险
Account
Auditing risk
Back-check risks
