论文部分内容阅读
安然事件引发了全世界公众对上市公司和注册会计师行业的诚信危机。为此,各国政府纷纷制定法令、采取措施,加强对上市公司和注册会计师审计工作的监管,以确保会计信息的真实性,恢复社会公众对证券市场的信心。下面就介绍一下英国、德国的会计师行业监管情况,希对我国有所?
Enron caused the public worldwide credit crisis for listed companies and certified public accountants. To this end, governments of all countries have enacted decree and take measures to strengthen the supervision of the audit of listed companies and certified public accountants to ensure the authenticity of accounting information, and restore the public confidence in the securities market. Here to introduce Britain, Germany, accounting profession supervision, hope for our country?