从国际范围看，随着国际资本流动范围的扩大，注册会计师的国际行为作用日益明显。从某种意义上说，资本的国际化孕育了注册会计师审计的国际化，这种注册会计师审计对资本流动的依赖性，便是通常所说的“投资共生现象”。在中国经济走向世界的同时，中国的注册会计师也必... From an international perspective, with the expansion of the scope of international capital flows, the CPA’s international role is increasingly obvious. In a sense, the internationalization of capital has given birth to the internationalization of CPA audits. This kind of reliance on capital flows by CPA auditors is commonly referred to as the “symbiosis of investment.” In the Chinese economy to the world at the same time, China’s CPA will also ...