| 注册会计师所遇审计风险及规避措施 |
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| 引用本文： | 丁玲,张柏林.注册会计师所遇审计风险及规避措施[J].辽宁科技学院学报,2004,6(4):26-27. |
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| 作者姓名： | 丁玲 张柏林 |
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| 作者单位： | 本溪市财贸学校,财会教研室,辽宁,本溪,117000;辽宁科技学院,社科系,辽宁,本溪,117022 |
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| 摘 要： | 随着高科技的发展,以网络化和数码化为核心的信息技术在为会计业务提高新技术装备和手段的同时,也给会计造假提供了更新、更高级的违法犯罪手段.本文介绍了注册会计师所遇审计风险,并剖析了主要原因,提出了解决对策.
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| 关 键 词： | 道德水准 质量管理 培训 监督 |
| 文章编号： | 1008-3723(2004)04-0026-02 |
| 修稿时间： | 2004年8月10日 |
The Audit Risk Encountered by Registered Chartered Accountant and Avoidable Measures |
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| DING Ling,ZHANG Bai-lin.The Audit Risk Encountered by Registered Chartered Accountant and Avoidable Measures[J].Journal of Liaoning Institute of Science and Technology,2004,6(4):26-27. |
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| Authors: | DING Ling ZHANG Bai-lin |
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| Institution: | DING Ling1,ZHANG Bai-lin |
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| Abstract: | Along with developing modern technology,the information technique,which regards developing network and numeral as kernel,provides not only new technical equipment and medium for accounting operation,but also more super illegal activities for accounting counterfeit.The paper discusses the audit risk encountered by registered chartered accountant,analyses the main reasons,and suggests some tactics for protect. |
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| Keywords: | moral level quality management training supervision |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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