Foreign accounting firms will also be allowed to open an office in South Korea by registering with the Finance Ministry to do advisory business. 韓國財政部表示,擁有注冊證書(shū)的外國會(huì )計師可以從事與國際會(huì )計準則相關(guān)的咨詢(xún)服務(wù),但禁止對韓國的國內公司開(kāi)展審計業(yè)務(wù)。
Against that background, they have started a process that they hope will lead to more appropriate and less risky audit practices. 這樣的背景下,他們開(kāi)始發(fā)展一種新方法將會(huì )產(chǎn)生出更合理和風(fēng)險更小的審計業(yè)務(wù)。