| Abstract | From May to July 1995, the authors conducted an empirical survey to solicit opinions from some local audit firms and auditors who were providing services for their clients' businesses in China. There were three primary objectives of this study. First, to identity the problems encountered by local auditors when they carried out audits of joint ventures in China; second, to assess the effects of these problems on the local auditors; and third, to look into the ways to solve or alleviate these problems. A secondary objective was to identify the reasons why some Hong Kong CPA firms had not engaged any assignments in China. The results are reported in this article. |
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