中国独立审计准则:制定、实施与发展  

The China's Independent Auditing Standards: The Establishment, Implementation and Development

作　　者：李爽[1] 

机构地区：[1]中国注册会计师协会

出　　处：《中央财经大学学报》2002年第1期14-17,共4页Journal of Central University of Finance & Economics

摘　　要：本文系统论述了我国独立审计准则的制定情况 ,具体包括准则制定背景、准则特点、准则的施行情况及其发展与完善。This article systematically discusses the establishment of China's Independent Auditing Standards (CIASs). Specifically, the author presents the background, the characteristics, the implementation and the development of the CIASs, thus to provide a panorama and the prospect of auditing standard setting.

关 键 词：中国 独立审计准则 制定 实施 发展 审计准则 

分 类 号：F239.221[经济管理—会计学]