辽宁工程技术大学学报（社会科学版）Issue(6)：593-598,6.DOI:CNKI:21-1412/C.20121017.0852.002
会计师事务所审计风险控制研究——基于LAD 会计师事务所
Audit risk control of accounting firms——based on a case study of the LAD
摘要
Abstract
In view of problems in audit risk control of accounting firms, LAD’s audit risk controlling system was based on to analyze the influential factors of the audit risk. It is suggested that certified public accountants control the audit risk in signing link, firm size, experts’advice, professional insur-ance, internal management, personnel employment and training, quality supervision and audit methods. The research result helps perfect the audit risk controlling system of accounting firms.关键词
会计师事务所/审计风险/风险控制/注册会计师/内部治理Key words
accounting firm/audit risk/risk control/certified public accountant/internal management分类
管理科学引用本文复制引用
韩晓晨,李枝霖,蒋浩,叶世宏..会计师事务所审计风险控制研究——基于LAD 会计师事务所[J].辽宁工程技术大学学报（社会科学版）,2012,(6):593-598,6.基金项目
阜新市社会科学立项课题资助项目(2012) （2012）
