CGA加拿大注册会计师Why is auditor oversight necessary?

来源: 高顿网校 2014-07-01
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  In the aftermath of massive corporate failures in North America and Europe, Canadian regulators and the Canadian Institute of Chartered Accountants (CICA) quickly established CPAB to bolster public confidence in financial reporting.
 
  The goal of promoting high-quality, independent auditing is laudable, and CGA-Canada welcomes the initiative. But the current structure of CPAB requires significant changes for it to be truly transparent and independent.
 
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