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Abstract:
独立性是审计的灵魂,注册会计师一旦丧失了独立性,其审计结果的客观性和公正性就会受到人们的怀疑.因此独立性是注册会计师取信于社会大众的必要条件.本文主要针对目前对注册会计师独立性的怀疑,试图通过分析审计的外部性,来寻找提高独立性的方法.
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事业财会
ISSN: 1674-3059
Year: 2003
Issue: 4
Page: 57-59
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SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count:
Chinese Cited Count:
30 Days PV: 2
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