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我国恢复建立注册会计师制度十四年来,现在是发展注册会计事业的最好时机。但希望与困难同在。本文拟就发展注册会计师事业中的八大关系,谈点认识。一、注册会计师执业的量与质的关系据我们所知,有的事务所在执业中缺少风险意识,质量观念淡薄,制度建设一片空白,内部管理无章可循。承办一项业务,既无操作规程,也无内部复核牵制制度,存在片面追求
In the 14 years since China resumed the establishment of a certified public accountant system, it is now the best time for us to develop a registered accountant. But hope and difficulty are the same. This article intends to develop a CPA career in the eight major relations, talk about understanding. First, the CPA practice the relationship between quantity and quality As far as we know, some firms in the lack of risk awareness in practice, the concept of weak quality, system construction is a blank, internal management without rules. Undertake a business, there is no operating procedures, there is no internal review and control system, there is one-sided pursuit