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author:

刘霞 (刘霞.) [1]

Indexed by:

CQVIP

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.

Keyword:

外部性 审计独立性 审计环境 注册会计师 行业监管

Community:

  • [ 1 ] 福州大学

Reprint 's Address:

Email:

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Source :

事业财会

ISSN: 1673-4750

Year: 2003

Issue: 4

Page: 57-59

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count:

Chinese Cited Count: -1

30 Days PV: 1

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