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在经济体制改革的新形势下,注册会计师审计作为审计的重要组成部分,将面临挑战:审计市场由供方导向转向需方导向在整个审计市场中,委托人,审计人员,客户三者之间平衡发生了变化。审计人员接受委托,依照法定会计审计准则对客户的经济活动及其有关会计资料进行鉴证,以保证委托人的经济利益。随着经济市场化,审计的市场化,审计人员审查,鉴证的法定义务没有改变。但是,审计市场供大于求,审计市场的商业优势从审计人员转向客户,造成会计师事务所之间的激烈竞争。
Under the new situation of economic system reform, CPA auditing as an important part of auditing will face the challenge: auditing market turns from supplier-oriented to demand-side. Throughout the audit market, auditors, auditors and clients The balance has changed. Auditors entrusted, in accordance with the statutory accounting standards for auditing the economic activities of customers and their relevant accounting information to verify, in order to ensure the client’s economic interests. With the marketization of economy, the marketization of audit, the statutory obligation of auditors to examine and verify, there has been no change. However, the oversupply of the audit market and the commercial superiority of the audit market shifted from auditors to customers, resulting in fierce competition among accounting firms.