论文部分内容阅读
各省、自治区、直辖市财政厅（局）、审计厅（局）:根据《中华人民共和国注册会计师法》、《中华人民共和国审计法》的有关规定和国务院的有关指示,经财政部、审计署研究决定,中国注册会计师协会与中国注册审计师协会实行统一联合.现将有关事项通知如下:一、中国注册会计师协会与中国注册审计师协会实行联合,称为中国注册会计师协会,依法对社会审计进行行业管理,并依法接受财政部、审计署的监督、指导.
According to the relevant provisions of the “Law of the People’s Republic of China on Auditing Law” and the relevant instructions of the State Council, the Ministry of Finance and the Audit Commission of the provinces, autonomous regions and municipalities directly under the Central Government, Decided that the Chinese Institute of Certified Public Accountants and the Chinese Institute of Certified Public Accountants unification joint notification of the matter are as follows: First, the Chinese Institute of Certified Public Accountants and the Chinese Association of Certified Auditors Union, known as the Chinese Institute of Certified Public Accountants, according to the law on social audits Industry management, and accept the supervision and guidance of the Ministry of Finance and the Audit Commission according to law.