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随着金融业反洗钱监管制度的不断完善，洗钱风险向特定非金融领域和机构转移的倾向日益明显。会计师事务所作为反洗钱的特定非金融机构，是否需要开展反洗钱审计尚未达成一致认识，为此，本文多维度阐述注册会计师开展反洗钱审计的必要性和可行性，为后续研究提供理论借鉴。
注册会计师反洗钱审计：现实需求与历史必然
【摘 要】
：
随着金融业反洗钱监管制度的不断完善，洗钱风险向特定非金融领域和机构转移的倾向日益明显。会计师事务所作为反洗钱的特定非金融机构，是否需要开展反洗钱审计尚未达成一致认识
【机 构】
：
西安外国语大学商学院
【出 处】
：
财会月刊：综合版
【发表日期】
：
2012年11期
【基金项目】
：
本文系陕西省教育厅资助项目（项目编号：12JK0139）的阶段性研究成果.
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