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随着经济的发展和对外开放的深入,中国审计准则的国际趋同成为必然。本文分析了我国审计准则国际趋同的原因以及取得的成果,也思考了趋同过程中的一些现实问题。
With the economic development and deepening of the opening to the outside world, the international convergence of China’s auditing standards has become inevitable. This article analyzes the reasons for the international convergence of China’s auditing standards and the achievements made, and also considers some realistic problems in the process of convergence.