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中国注册会计师独立审计准则的发布,是我国注册会计师事业的一件大事,对我国会计事业的发展也将起到重要影响.一方面,独立审计准则作为注册会计师开展审计业务的标准,它的发布实施,有利于规范注册会计师的执业行为,明确注册会计师的执业责任,促进注册会计师独立、客观、公正地开展业务,不断提高审计质量.另一方面,注册会计师依据独立审计准则开展审计业务并发表审计意见,有利于促进被审计单位会计业务的规范化和工作质量的不断提高,有利于会计准则和其他财会法规的贯彻执行.
The issuance of independent auditing standards of CPAs in China is a major event in the CPA business in our country and will also exert an important influence on the development of accounting in China.On the one hand, the independent auditing standards, as the standard for auditing CPAs, Implementation, is conducive to regulating the practice of certified public accountants, a clear accountability of certified public accountants to promote independent, objective and fair performance of certified public accountants, and continuously improve the quality of audit.On the other hand, certified public accountants in accordance with independent auditing standards audit business and published Audit opinions are conducive to the standardization of the accounting business of the audited entity and continuous improvement of the quality of work, which is in favor of the implementation of the accounting standards and other accounting laws and regulations.