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我国各大会计师事务所通过分所模式让自身规模得到了一定的壮大,促进了我国审计事业的发展。但在当今社会环境下,经济业务模式复杂多变,审计风险日渐加大,各分所问题也逐渐显现,这给各大会计师事务所的发展带来了一定的障碍。本文从分所模式存在的问题现状入手,对相关问题进行分析并提出相应的解决对策,以促进总分所同步发展,同时为各大所对分所的管理提供一定的借鉴。
The major accounting firms in our country have made their own scale to a certain extent through branch offices and promoted the development of audit in our country. However, in today’s social environment, the economic business model is complicated and changeable, the auditing risk is gradually increasing, and the problems of branches are gradually emerging. This has brought some obstacles to the development of major accounting firms. This article starts from the status quo of the existing problems of the branch office model, analyzes the related problems and puts forward corresponding solutions to promote the simultaneous development of the branch office, and at the same time provides some reference for the management of the branch offices.