注冊(cè)會(huì)計(jì)師的獨(dú)立性 (注冊(cè)會(huì)計(jì)師的報(bào)考條件有哪些)
注冊(cè)會(huì)計(jì)師,CertifiedPublicAccountant,簡(jiǎn)稱CPA,,是財(cái)會(huì)領(lǐng)域的專業(yè)人士,其獨(dú)立性在財(cái)務(wù)報(bào)表審計(jì)和財(cái)務(wù)顧問(wèn)中起著至關(guān)重要的作用,為了確保注冊(cè)會(huì)計(jì)師的獨(dú)立性,各國(guó)都有嚴(yán)格的要求和規(guī)定來(lái)規(guī)范注冊(cè)...