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我国自1980年恢复注册会计师制度以来,初步建立了行业管理体系,实行了人才选拔考试制度,开展了学历教育和后续教育,开放了会计市场,扩大了国际合作,并在职业规范建设方向取得了可喜的成就.特别是自1995年以来,中国注册会计师协会拟订了三批独立审计准则,经财政部批准予以施行,对规范注册会计师执业行为,提高执业质量,具有重要的意义.因此,我们要在认真总结经验的基础上,把独立审计准则的制定工作做好.
Since the CPA system was resumed in 1980, our country has initially established the industry management system, implemented the talent selection and examination system, carried out the academic education and follow-up education, opened the accounting market, expanded the international cooperation and achieved the goal of occupational standardization Gratifying achievements.Especially since 1995, the Chinese Institute of Certified Public Accountants has formulated three sets of independent auditing standards, approved by the Ministry of Finance to implement, to regulate the CPA practice, improve the quality of practice, therefore, we have to On the basis of earnestly summarizing the experience, we should make the preparation of independent auditing standards well.