| 中国注册会计师执业准则的特点及其对实务的影响 |
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| 引用本文： | 秦荣生. 中国注册会计师执业准则的特点及其对实务的影响[J]. 当代财经, 2006, 0(11): 108-112 |
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| 作者姓名： | 秦荣生 |
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| 作者单位： | 北京国家会计学院,北京,101312 |
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| 摘 要： | 本文对中国注册会计师执业准则进行了较全面的分析,认为新执业准则与现行的独立审计准则比较有八个方面的特点,并将对现实审计实践产生重大影响,可能执行时会困境重重。注册会计师和会计师事务所应正视这种情况,充分发挥新执业准则的作用。
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| 关 键 词： | 新执业准则 国际趋同 风险导向审计 |
| 文章编号： | 1005-0892（2006）11-0108-05 |
| 收稿时间： | 2006-08-24 |
| 修稿时间： | 2006-08-24 |
Characteristics of the Professional Code of China''''s CPA and their Impact on Auditing Practice |
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| QIN Rong-sheng. Characteristics of the Professional Code of China''''s CPA and their Impact on Auditing Practice[J]. Contemporary Finance & Economics, 2006, 0(11): 108-112 |
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| Authors: | QIN Rong-sheng |
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| Affiliation: | Beijing National Accounting Institute Beijing 101312 |
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| Abstract: | This paper makes a comprehensive analysis of the professional code of China's CPA and identifies eight characteristics of the new professional code as compared with the former one.The eight characteristics can have important impact on the auditing practice and may cause great difficulty in implementation.On account of this new scenario,CPAs and accounting firms should meet with the challenge to make full use of the new professional code. |
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| Keywords: | new professional code international convergence risk-oriented auditing |
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