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由于与司法会计相关的专业标准尚未形成,实务中对一些问题的理解和操作不统一,因而影响了注册会计师的工作效率,增加了执业风险。笔者将日常接触到的9个问题进行了比较,以期得到恰当运用。
As the professional standards related to judicial accounting have not been formed yet, the understanding and operation of some issues in practice are not uniform, thus affecting the work efficiency of certified public accountants and increasing the practicing risk. I will be exposed to the daily problems of nine were compared in order to be properly used.