会计估计审计
会计估计审计-
会计估计审计之探讨
Probing into the Audit of Accounting Estimation
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在会计估计变更审计过程中，中国注册会计师对上市公司会计估计变更过程中暴露出的失当会计估计表现出了一定的独立性，但审计质量明显受到客户规模的影响。
In the auditing process of the accounting estimates changing , Chinese CPAs were showing certain independency when inappropriate accounting estimates were encountered , though they are obviously influenced by the scale of the clients .
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会计估计与独立审计质量&来自中国A股上市公司的证据
Accounting Estimate and Quality of Independent Auditing