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新《会计法》的颁布,有利于改善社会审计环境,为我国注册会计师事业的发展提供了又一法律保障。 一、促使企业增强审计意识。稳定了注册会计师的审计业务来源 新《会计法》第20条规定:“有关法律、行政法规规定会计报表、会计报表附注和财务情况说明书须经注册会计师审计的,注册会计师及其所在的会计师事务所出具的审计报告应当随同财务会计报告一并提
The promulgation of the new “Accounting Law” is conducive to improving the social audit environment and provides another legal guarantee for the development of CPA in our country. First, to promote enterprises to enhance audit awareness. Stabilize the source of audit business of certified public accountants The new “Accounting Law” Article 20 states: "The relevant laws and administrative regulations require accounting statements, financial statements and financial statements of prospectus certified public accountants, certified public accountants and their accounting firm The audit report issued shall be submitted together with the financial accounting report