摘要
经济全球化给国际审计的发展创造了条件,但由于各国审计环境的差异,又给跨国审计带来了困难,导致跨国公司的分支机构在选择审计时存在审计冲突。研究和探讨国际审计环境中存在的主要差异,将有助于各国审计的相互了解,加强各国审计业务的合作,并对加强我国审计的国际化有重要作用。
Abstract： Economy globalization provided premise for international auditing, but due to the differences between various countries auditing, many difficulties occurred, which lead to conflicts for multi-national corporations to operate auditing. The study of differences in international auditing environment is helpful for different country＇s auditors to reach mutual understanding, to strengthen auditing business cooperation, which will be effective for our country＇s auditing internationalization.
出处
《吉林省经济管理干部学院学报》
2007年第2期72-73,共2页
Journal of Jilin Province Economic Management Cadre College
关键词
会计准则
审计准则
跨国审计
审计标准
accounting rule
auditing rule
multi-national auditing
audit standard
