本世纪初以来,国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生,更使得会计师事务所进行审计风险管理变得更加迫切。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
审计失败的案例接连不断地出现,使注册会计师行业出现了严重的信任危机。
There have been many cases of auditing failure recently, which makes the auditing profession get into great crisis of confidence.
伴随着我国证券市场的成长,上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
通过对安然、世通、施乐三个美国上市公司审计失败典型案例的剖析,归纳了审计失败的内在原因和外在原因。
Three typical auditing failure cases of American listed companies, such as Enron, WorldCom and Xerox, were analyzed to find the intrinsic reasons or extrinsic ones of auditing failures.
同时,结合国外审计失败的典型案例,分析了引起注册会计师审计失败的原因,给出了相关的对策建议。
At the same time, the author references typical foreign audit cases, analyzes the cause of CPA failure, gives the relevant countermeasures.
同时,结合国外审计失败的典型案例,分析了引起注册会计师审计失败的原因,给出了相关的对策建议。
At the same time, the author references typical foreign audit cases, analyzes the cause of CPA failure, gives the relevant countermeasures.
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