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cong zi lv jian guan dao du li jian guan mei guo cpa shen ji jian guan zhi guo qu xian zai wei lai
Author(s): 
Pages: 65-68
Year: Issue:  6
Journal: Finance and Accounting Monthly

Keyword:  自律监管独立监管跨境监管审计持续性;
Abstract: 一般认为,美国的注册会计师行业管理经过了从自律监管到独立监管的转变。自律监管的核心是同业复核,独立监管则由独立于行业和政府的独立机构执行,但独立监管并没有取代自律监管。目前,自律监管、独立监管和政府监管并行,共同对注册会计师行业发挥监管作用,而由独立监管带来的跨境监管和审计持续性问题也成为监管者面临的新课题。
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