改进中国上市公司注册会计师审计质量的对策。
The CPA audit quality of the listed companies in China: measures for improvement.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
本文分五个部分来诠释注册会计师审计责任的界定问题。
This paper is divided into five parts to explain the question of limiting and dividing audit responsibility reasonably.
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