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Abstract:
现行的审计准则超前于中国国情的部分不能用来作为评判中国注册会计师执业得失的标准,在现行的准则与执业之间,应该还有一个’现实的准则’,就是与中国国情相适应的独立审计准则,只有这个准则,才是评判注册会计师得失的重要标准.
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Source :
江西财经大学学报
ISSN: 1008-2972
Year: 2002
Issue: 2
Page: 33-36
Cited Count:
WoS CC Cited Count: 0
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count:
Chinese Cited Count: -1
30 Days PV: 2
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