节点文献
审计独立性的影响因素及其对策思考
Influencing factors and countermeasures consideration on Audit Independence
【摘要】 银广厦事件、安然会计造假事件等的曝光,引发了社会各界对审计独立性的高度关注和置疑。本文分析了影响我国审计独立性的因素,并就如何增强社会审计独立性提出了建议。
【Abstract】 With the exposure of false accounting case of Yinguangxia?Enron,audit independence has drawn unprecedented concern of society and has been questioned seriously.The author analyzes the factors that influence audit independence and puts forward countermeasures to improve audit independence .
- 【文献出处】 财会通讯(学术版) ,Communication of Finance and Accounting(Academy Version) , 编辑部邮箱 ,2006年11期
- 【分类号】F239.4
- 【被引频次】7
- 【下载频次】736