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dc.contributor.advisor郑鑫成
dc.contributor.author陈静
dc.date.accessioned2016-01-13T03:12:46Z
dc.date.available2016-01-13T03:12:46Z
dc.date.issued2013-12-12 15:03:46.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76589
dc.description.abstract随着中国进入WTO,资本市场的扩大,投资者对审计报告质量的要求日益提高,上市公司、IPO项目频繁出现审计失败,国际“四大”的涌入,令我国本土大中型会计师事务所正面临着生存的压力。上述我国会计师事务所发展跟不上经济发展的现象,内部控制缺失是其根本原因,因此分析事务所面临的风险,建立一套可行的控制制度,是十分必要的。 本文采用了理论分析和案例分析相结合的研究方法,对我国会计师事务所内部控制的问题进行了系统的研究。首先,本文阐述了内部控制的相关理论及国内外研究现状;其次,讲述了会计师事务所所在的注册会计师行业在中国的发展历程和现状;再次,介绍了JDTH会计师事务所的情况及其在行业中所处的位置,并...
dc.description.abstractWith China entering WTO, there grows a gradual trend among investors of increasing the quality of audit reports. The audit failures in listed companies and IPO projects, as well as the inflow of the top four international accounting firms are posting considerable threat on the survival of domestic large and medium-sized accounting firms. The fundamental reason of our domestic firms’ incapability o...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38353&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=42123
dc.subjectpublic accounting firms
dc.subjectInternal Control
dc.subject会计师事务所
dc.subject内部控制
dc.title我国本土大中型会计师事务所内部控制研究——以JDTH会计师事务所为例
dc.title.alternativeStudy on Internal Control of Chinese Local CPA Firms:Take JDTH Accounting Firm for Example
dc.typethesis
dc.date.replied2013-05-25
dc.description.note学位:会计硕士
dc.description.note院系专业:厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心(MPACC)_会计学
dc.description.note学号:X2009157008


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