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dc.contributor.author陈汉文
dc.contributor.author李荣
dc.date.accessioned2017-11-14T01:06:08Z
dc.date.available2017-11-14T01:06:08Z
dc.date.issued2007-05-10
dc.identifier.citation审计与经济研究,2007,(03):7-13
dc.identifier.issn1004-4833
dc.identifier.otherSJYJ200703001
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138535
dc.description.abstract本文在比较研究的基础上指出美国对AS.2所作最新修订的核心内容及其意义,提出这些修订对我国内部控制规范建设的启示。
dc.description.abstractThis paper first gives an outline of auditing standard NO.2(AS.2) issued by PCAOB,and Proposed Auditing Standard amended on the basis of AS.2,then compares these two standards systematically,and finally points out the core contents and significance of the proposal and enlightenment to establish the standards of internal control in China.
dc.description.sponsorship国家自然科学基金项目(70672101);; 教育部新世纪优秀人才支持计划项目(NCET-04-0591)
dc.language.isozh_CN
dc.subject萨班斯法案
dc.subject财务呈报内部控制
dc.subject审计准则
dc.subjectSarbanes-Oxley Act of 2002
dc.subjectinternal control over financial reporting
dc.subjectauditing standard
dc.title财务呈报内部控制审计准则的国际发展
dc.title.alternativeAn International Development of Auditing Standard of Internal Control over Financial Reporting
dc.typeArticle


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