论文部分内容阅读
为提高行业管理信息透明度,建立健全行业诚信体系,促进注册会计师和会计师事务所增强诚信意识、提升诚信水平,中注协日前发布了《注册会计师和会计师事务所信息披露制度》(以下简称《信息披露制度》),对披露注册会计师和事务所信息提出要求并作出规范。《信息披露制度》共15条,主要包括信息披露的原则、种类、具体内容、渠道,以及信息披露各方责任等。其中,制度
In order to improve the transparency of industry management information, establish and improve the industry integrity system, and promote certified public accountants and certified public accountants to enhance the awareness of honesty and enhance the level of integrity, the Chinese Football Association recently released the “Certified Public Accountants and Certified Public Accountants Information Disclosure System” (hereinafter referred to as “Information Disclosure system ”), the disclosure requirements of certified public accountants and firm information and norms. “Information Disclosure System” a total of 15, including information disclosure principles, types, specific content, channels, as well as information disclosure obligations of all parties. Among them, the system