中国の監査制度と歴史

URI http://harp.lib.hiroshima-u.ac.jp/hbg/metadata/5886
File
Title
中国の監査制度と歴史
Title Alternative
The Audit System and the History in China
Author
氏名 毛 暁
ヨミ Mou Gyou
別名 MOU Gyou
氏名 松尾 俊彦
ヨミ マツオ トシヒコ
別名 MATSUO Toshihiko
Subject
中国の監査
公認会計士
監査基準
中国公認会計士協会
中国公認会計士執業準則
Abstract

 The one remark that corporate accounting and the audit are developed by the development of the public sector accounting and the public audit has cracked in China. However, the 1980's, the reform
openness policy starts, and the audit of China has developed from an old public audit to a private audit of the present age corporate audit.
 The main discourse researches the audit system and the history of China from the time when the audit of China was generated until the present private audit certified public accountants audit
active time are researched.
 The audit of China with the comparison was evolution. I think that the step of international harmony doesn't stop here, and newer advancement continues though international harmony of
dependence was achieved in the absorption of the experience of some good audits of Europe and America, and the international harmony the payment of attention to the risk.

Journal Title
社会情報学研究
Volume
15
Spage
47
Epage
64
Published Date
2009-12-25
Publisher
広島文化学園大学社会情報学部
Language
jpn
NIIType
Departmental Bulletin Paper
Text Version
Old URI
Set
hbg