| 跨国公司国外分支机构审计障碍及对策分析 |
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| 引用本文： | 甄国红.跨国公司国外分支机构审计障碍及对策分析[J].吉林省经济管理干部学院学报,2007,21(2):72-73. |
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| 作者姓名： | 甄国红 |
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| 作者单位： | 吉林工程技术师范学院,工商管理学院,吉林,长春,130052 |
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| 摘 要： | 经济全球化给国际审计的发展创造了条件,但由于各国审计环境的差异,又给跨国审计带来了困难,导致跨国公司的分支机构在选择审计时存在审计冲突。研究和探讨国际审计环境中存在的主要差异,将有助于各国审计的相互了解,加强各国审计业务的合作,并对加强我国审计的国际化有重要作用。
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| 关 键 词： | 会计准则 审计准则 跨国审计 审计标准 |
| 文章编号： | 1009-0657（2007）02-0072-02 |
| 收稿时间： | 2006-11-29 |
| 修稿时间： | 2006年11月29 |
Analysis and Countermeasure of Auditing Barrier of Multi-national Corporation's Foreign Branches |
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| ZHEN Guo-hong.Analysis and Countermeasure of Auditing Barrier of Multi-national Corporation''''s Foreign Branches[J].Journal of Jilin Province Economic Management Cadre College,2007,21(2):72-73. |
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| Authors: | ZHEN Guo-hong |
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| Abstract: | Economy globalization provided premise for international auditing,but due to the differences between vari-ous countries' auditing,many difficulties occurred,which lead to conflicts for multi-national corporations to operateauditing.The study of differences in international auditing environment is helpful for different country's auditors to re-ach mutual understanding,to strengthen auditing business cooperation,which will be effective for our country's audi-ting internationalization. |
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| Keywords: | accounting rule auditing rule multi-national auditing audit standard |
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