| 新审计准则对注册会计师执业的影响及对策 |
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| 引用本文： | 田钊平,胡丹. 新审计准则对注册会计师执业的影响及对策[J]. 北方经贸, 2008, 0(2): 64-67 |
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| 作者姓名： | 田钊平 胡丹 |
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| 作者单位： | 南通纺织职业技术学院经贸系,江苏,南通,226007 |
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| 摘 要： | 新审计准则对注册会计师执业提出了新的要求,而注册会计师的执业环境、执业水平达不到新准则的要求,超前的审计准则也不利于保护注册会计师的合法权益。应从执业环境、综合素质、质量控制体系、委托模式、审计市场结构等方面采取措施充分发挥新审计准则的作用。
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| 关 键 词： | 风险导向审计 职业怀疑态度 审计委托模式 |
| 文章编号： | 1005-913X（2008）02-0064-04 |
| 收稿时间： | 2007-11-20 |
| 修稿时间： | 2007-11-20 |
The influences and measures of New Auditing standard on the chartered accountants |
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| TIAN Zhao-ping,HU Dan. The influences and measures of New Auditing standard on the chartered accountants[J]. Northern Economy and Trade, 2008, 0(2): 64-67 |
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| Authors: | TIAN Zhao-ping HU Dan |
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| Abstract: | New Auditing Standard has had new requirements to the execution of chartered accountants.But the chartered accountants' professional environment and eecutive level cannot meet the requirements of the new standards.The foreseeing new standard will not do good fot protecting the legitimate rights and interests of chartered accountants.In order to fully obeythe New Auditing Standard' role,actual actions must be taken to improve professional environment,comprehensive quality,quality control system,clientage model,auditing market structure and so on. |
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| Keywords: | Hsk-leading auditing professional suspected attitude clientage model |
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