U.S. Government Accountability Office Report: Legal Research on the Potential Impacts of Mandatory Rotation of Accounting Firms

Author: Organized Translation by the Chinese Institute of Certified Public Accountants
Publisher:
Publish Date: 2004-04-01
Features: This book elaborates on the background of the included "Research Report" and discusses the argument that "the cost of mandatory rotation in accounting firms may exceed the benefits." The translator introduces the report with the purpose of providing insights into researching this report for China's current exploration of improving the independence of accounting firms and the quality of audits.