人力资本审计
人力资本审计-
高新技术企业人力资本权益的审计视角
A study on human capital equity in the high-tech enterprises from the view of auditing
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最后对企业人力资本投资风险审计的定义及其要素进行了界定；
In the last part of the thesis , conception and elements of humane capital investment risk auditing are confined and imagined , and the contents of it are researched .
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合乎条件的注册会计师必须投入非人力资本才能成为会计师事务所的合伙人，否则容易造成人力资本所有者对非人力资本的滥用，从而损害非人力资本所有者和审计报告使用者的利益。
Second , qualified CPA must put in non-human resource to become partner of the accounting firm , otherwise will abuse the usage of non-human resource and impair the interest of auditing report user .