当前,会计审计准则的国际趋同是国际会计审计界最热门、最前沿的问题也引起了国内理论和实务界的高度关注。这里,我想就对国际趋同的理解,我们如何应对,以及如何对待和克服趋同过程中的问题,积极推进我国会计审计的国际趋同化发展,谈几点体会。 At present, the international convergence of accounting standards is the hottest and most cutting-edge issue in international accounting and auditing circles, which has aroused great attention of domestic theory and practice circles. Here I would like to talk about the understanding of international convergence, how we deal with it, and how to treat and overcome the problems in the process of convergence and actively promote the international convergence of accounting auditing in our country.