【摘要】 本文以我国加入WTO后审计市场对外开放为背景,深刻论述了WTO框架对我国审计市场管理机制提出的新要求,并在全面分析我国现行的审计市场管理机制现状的基础上,提出了创新我国审计市场管理机制的思路。更多还原

【Abstract】 After China’s entry into WTO, China, in accordance with the agreements of WTO, will be more open to the outside world in the audit market and do according to the international practice. The changes of audit environment and competitive element will inevitably pose a challenge to the management system of audit market. This paper, first makes an analysis on the new requirements for the management system under the new situation; then the authors propose some innovative thinking on the audit in question on the basis of understanding the present management system of audit market in China.更多还原