UC知道免费论文摘要翻译
来源：百度知道 编辑：UC知道 时间：2024/07/02 16:06:20
第一部分是比较中西方非审计服务的定义。西方国家的非审计服务定义有两个划分标准，分别是联合国划分标准与美国注册会计师协会的划分标准，它们与我国非审计服务结构的划分又是不同的。
第二部分是比较中西方国家非审计服务的政策。2001年的安然事件的爆发使各国对非审计服务的政策发生了截然不同的变化，本文以安然事件为界限，分两个阶段来分析各国在非审计服务中的政策，并与我国在非审计服务业的政策进行比较。
第三部分是通过上述两部分内容的比较揭示了我国非审计服务的发展现状，我国非审计服务发展滞后的原因，我国发展非审计服务应采取的对策以及我国发展非审计服务应注意的问题。
With the advent of the 21st century and China's accession to WTO opportunities and challenges, China's civil audit of non-audit services have also entered the international stage. This article discusses three main parts of the Western civil audit of the different non-audit services.
The first part is more in the Western definition of non-audit services. Western countries the definition of non-audit services There are two criteria for the classification are the criteria for the classification of the United Nations and the United States Institute of Certified Public Accountants of the criteria for the classification of their non-audit services with the China division of the structure is different.
The second part is the comparison of the West's policy of non-audit services. Enron in 2001 to the outbreak of the countries of non-audit services have taken place in different policy changes, this article is the Enron case to the limits, to a two-stage analysis of no