论审计风险的异议与协调  

Dissidence and Harmony on Audit Venture

作　　者：包强[1] 

机构地区：[1]广东金融学院会计审计研究所,广东广州510521

出　　处：《兰州商学院学报》2005年第1期56-59,共4页Journal of Lanzhou Commercial College

摘　　要：从安达信到中天勤人们开始质疑注册会计师的职业道德,质疑他们的公信力度,甚至质疑他们是否还有其存在的价值。审计人员好像面临着空前的风险压力,实际上风险是客观存在的,这里有认识上的问题。本文主要就注册会计师、法律界和社会公众分歧谈点看法。From Andersen Worldwide CPA Office to ZhongTianQin CPA Office, People are full of suspicions about the profession CPA in their vocation and began to show doubt about their strengthen on common credit. Moreover their existence value at the auditors is facing great venture pressure, this kind of the venture is caused by a distinguish in concept. The article mostly thinks about the difference among CPA legal profession and society citizen.

关 键 词：审计风险 注册会计师 法律界 社会公众 

分 类 号：F830.42[经济管理—金融学]