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试论CPA的验资风险及风险防范
引用本文:冯丽敏.试论CPA的验资风险及风险防范[J].郧阳师范高等专科学校学报,2004,24(3):104-105.
作者姓名:冯丽敏
作者单位:十堰市五堰农村信用合作社,湖北,十堰,442000
摘    要:从产生验资风险的原因着手,分析验资风险的防范措施,使我们认识到只有严格执行验资程序,保持应有的职业谨慎,不断提高执业能力,充分防范验资风险,才能使我国的CPA事业走上健康的发展道路。

关 键 词:CPA  验资风险  风险防范
文章编号:1008-6072(2003)03-0104-02
修稿时间:2004年3月11日

Risk of Capital Check and its Prevention
FENG Li-min.Risk of Capital Check and its Prevention[J].Journal of Yunyang Teachers College,2004,24(3):104-105.
Authors:FENG Li-min
Abstract:To start with the causes of risk of capital check, the paper analyzes measures to prevent risk of capital check, and makes us realize that we must strictly follow the procedure of capital check, be professionally cautious, and improve the competence to perform duty in preventing risk of capital check. Only by this way can China's CPA develop in a sound way.
Keywords:CPA  risk of capital check  risk prevention
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