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建立个人独资事务所理论上的可行性 评价会计师事务所组织形式是否合理,应该看这一组织形式是否有利于独立审计在经济活动中作用的发挥。联系审计的作用,可以看出个人独资会计师事务所这种组织形式在降低财务信息风险方面存在着较大的激励。 1.个人独资会计师事务所的所有风险均由所有者一人承担,并且承担的是无限责任,不会拿自己的社会声誉和全
The establishment of a wholly foreign-owned firm theoretical feasibility Evaluation of the accounting firm’s organizational form is reasonable, we should see whether this form of organization is conducive to the independent audit in the economic activities of the play. In connection with the role of auditing, it can be seen that there is a big incentive for this form of organization of individual-funded accounting firms to reduce the risk of financial information. 1. Individual wholly-owned accounting firm of all the risks are borne by the owner, and assume unlimited liability, will not take their own social reputation and the whole