| 我国注册会计师执业环境研究 |
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| 引用本文： | 刘涛. 我国注册会计师执业环境研究[J]. 财会通讯, 2011, 0(2) |
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| 作者姓名： | 刘涛 |
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| 作者单位： | 沈阳工业大学工程学院 |
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| 摘 要： | 执业环境是注册会计师发挥作用的基础,审计质量受执业环境影响,要提高审计质量必须改善执业环境。本文分析了当前我国注册会计师执业环境的现状,提出了改善注册会计师执业环境的对策。
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| 关 键 词： | 注册会计师 执业环境 现状 改善 |
Present Situation and Improvement of Working Environment of CPA in China |
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| Liu Tao. Present Situation and Improvement of Working Environment of CPA in China[J]. Communication of Finance and Accounting, 2011, 0(2) |
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| Authors: | Liu Tao |
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| Affiliation: | Liu Tao(School of Technology; Shenyang University of Technology; Shenyang; Liaoning 111003); |
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| Abstract: | The function of CPA is brought into play on the base of perfect working environment.Audit quality is affected to a large extent by working environment.The working environment of CPA must be improved to enhance audit quality.Countermeasures will be discussed after analysis of present situation of working environment of CPA. |
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| Keywords: | CPA Working environment Present situation Improve |
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