注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則(2006)實(shí)施情況分析--以青島市會(huì)計(jì)師事務(wù)所為例.pdf

1、中國(guó)海洋大學(xué)碩士學(xué)位論文注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則（2006）實(shí)施情況分析--以青島市會(huì)計(jì)師事務(wù)所為例姓名：王林申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：@指導(dǎo)教師：李雪2011C e r t i f i e dP u b l i cA c c o u n t a n t sA u d i t i n gS t a n d a r d s( 2 0 0 6 )I m p l e m e n t a t i o n-AC a s eS t u d yo fC e

2、r t i f i e dP u b l i cA c c o u n t a n t si nQ i n g d a oA B S T R A C TMinistry of Finance had issued officially in February 15, 2006 ,48 chartered accountants the disciple criterion (i.e. “ new aud

3、it criteria” ), which symbolizes the formation of the audit disciple criterion system that our country adapts the realistic demand and international convergence at the same time. The new audit

4、criteria improved the audit risk model, emphasized assessment and response of heavy blunder newspaper risk of the company; it has consummated the audit criteria system, and has satisfied chartere

5、d accountant's disciple demand under the new situation, also has highlighted the maintenance public benefit profession objective, has had the very tremendous influence to the audit risk and

6、the audit defeat's prevention. On October 31, 2010, China Audit criteria board meeting is held in Beijing, the conference considered to adopt 38 audit criteria which is revised by China Cha

7、rtered accountant the Association. This revision adapts the Chinese economy internationalization further thorough development request, according to continues hastens comprehensively with the principle

8、 with the international audit criteria, follows scientifically, the transparent criterion formulation mechanism, focuses meets many needs in the enhancement audit criteria. Through the revision, has

9、 solved the problem which in the current our country audit practice urgent needs to solve, conforms to our country chartered accountant the disciple and the internationalization need to develop

10、. Audit criteria's implementation past four year, the criterion execution's effect had been already what kind, which aspects also needs to improve, how to realize the question which these

11、 improvements are need to study and to solve. This article is first in seeks for the research to the predecessor related audit criteria research foundation in the breakthrough point, then has