During the crisis there was a total loss of confidence in Banks' capital standards, with most investors resorting to more basic accounting information to measure solvency.

在金融危机期间，随着大多数投资者诉诸于更多基本的会计信息来评估银行的偿付能力，对银行资本标准的信心已全面的流失了。

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This article emphatically introduces the basic concept, the way of thinking, standards and evaluation of inner control of foreign accounting firms.

本文重点介绍了国外会计师事务所内部控制的基本概念和思路，内部控制的标准及评估。

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A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.

A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；

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