税理士が行う地方公共団体の外部監査について

概要

論文の詳細を見る
A part of local government method was revised in 1997, and the external audit system was introduced. A juridical qualification requirement person who does the external audit is a lawyer, a certified public accountant, and a certified tax accountant. Especially the external audit of the local government in the certified tax accountant is located public on business as a new certified tax accountant who comes from the outline of the revised local government method, exceeding tax agency, tax document, tax consultation, and those accompanying business that provides by the present certified tax accountant method. Relations to the external audit to the local public entity run to 'Certified tax accountant's mission' of practicing the self assessment system as 'Specialist of the tax' of Article 1 of the certified tax accountant method in an independent and fair position.
宮城大学の論文
2005-03-20