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随着社会经济的发展,注册会计师的作用越来越重要,会计行业中,注册会计师作为市场经济的重要的一个部分,注册会计师要想充分地展现自己的实力,提高审计的质量,就需为注册会计师提供一个良好的执业环境。由于经济的不稳定,注册会计师所面临的执业风险也越来越多,回看以往的案例,企业在审计过程中出现做假账,漏报,错报等情况,这些都与注册会计师有一定的联系。本文主要分析了注册会计师所处的现状,所面临的各种执业风险,最终通过分析,总结出了相应的应对策略。
With the development of society and economy, the role of certified public accountants is more and more important. In the accounting profession, certified public accountants as an important part of the market economy, CPA in order to fully demonstrate their own strength and improve the quality of the audit, Certified Public Accountants provide a good practice environment. Due to the economic instability, the certified public accountants are also facing more and more practice risks. Referring back to the past cases, the enterprises appeared to be false accounts, omissions and misstatements in the course of auditing, all of which are related to the certified public accountants Contact. This article mainly analyzes the status quo of certified public accountants, the various practice risks they face, and finally analyzes and concludes the corresponding coping strategies.