节点文献
论审计独立性中的经济独立
On economic independence in the independence quantity of anditing
【摘要】 审计的独立性是审计的灵魂 ,经济独立性是独立性的实质 ,具体表现在经费使用问题、经济财务问题。为保证其独立应保持审计主体的独立地位 ,立法整治 ,改善环境。
【Abstract】 The independence of Auditing is the sowl of itself. The independence of economy is the essence of independence. It shows concretely in the problems of the useing of funcls and the financial affairs of economy. in order to guarantee its independence. We should keep the independant position of auditing main parts,and keep on law making, renovating and improving the circumstances.
- 【文献出处】 兰州商学院学报 ,JOURNAL OF LANZHOU COMMERCIAL COLLEGE , 编辑部邮箱 ,2000年02期
- 【分类号】F239.0
- 【被引频次】4
- 【下载频次】98