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目前,我国共有会计师事务所六千多家。它们规模不同,审计质量也参差不齐,本文试图根据相关资料,结合不同规模会计师事务所的情况,浅谈自己对我国会计师事务所规模与审计质量控制、审计风险的几点思考。
At present, there are more than 6,000 accounting firms in our country. They are different in size and quality of auditing are uneven. This article attempts to discuss some issues concerning the scale and audit quality control and auditing risk of accounting firms in our country based on the relevant data and the situations of different scale accounting firms.