2026-03-09T02:32:22Z https://hbg.repo.nii.ac.jp/oai

oai:hbg.repo.nii.ac.jp:00005028 2023-09-12T12:20:28Z 267:947:958

中国の監査制度と歴史 The Audit System and the History in China 毛, 暁 松尾, 俊彦 Mou, Gyou Matsuo, Toshihiko 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 application/pdf 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. 広島文化学園大学社会情報学部 2009-12-25 jpn departmental bulletin paper VoR https://doi.org/10.60171/00005021 https://hbg.repo.nii.ac.jp/records/5028 10.60171/00005021 AN10586239 13418459 社会情報学研究 15 47 64 https://hbg.repo.nii.ac.jp/record/5028/files/hbgsis15_47-64.pdf application/pdf 1.4 MB 2023-05-30