| 上市公司服务外包:注册会计师面临的机遇与挑战 |
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| 引用本文： | 汪锦丽. 上市公司服务外包:注册会计师面临的机遇与挑战[J]. 财会通讯, 2007, 0(5) |
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| 作者姓名： | 汪锦丽 |
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| 作者单位： | 南京审计学院 江苏南京 |
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| 摘 要： | 信息技术、财务等外包形式越来越被人们接受,人们日益关注这类服务外包对发包公司内部控制的重要影响。本文从注册会计师角度分析了上市公司服务外包对其内部控制的影响、服务机构注册会计师面临的机遇,以及发包公司注册会计师面临的挑战,并探讨了服务外包对我国的若干启示。
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| 关 键 词： | 服务外包 内部控制 审计 SAS 70 |
Outsourcing in Listed Companies: the Chance and Challenge of the CPA |
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| Wang Jinli. Outsourcing in Listed Companies: the Chance and Challenge of the CPA[J]. Communication of Finance and Accounting, 2007, 0(5) |
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| Authors: | Wang Jinli |
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| Abstract: | We more and more accept outsourcing of information technology and finance. We pay more attention to the influence from this kind of outsourcing on the outsourcer's internal control. This paper analyses the influence, the Chance and Challenge of the CPA , and the revelations of service outsourcing to our country. |
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| Keywords: | Service outsourcing Internal control Audit SAS 70 |
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