证券监管与独立审计

Securities Supervision and Independent Auditing

我国证券市场的发展给独立审计提供了机遇,也提出了挑战。从独立审计与证券监管的关系、独立审计在证券监管中 面临的问题出发,认为中国的独立审计面临着极大的挑战,需妥善应对。

The development of Chinese securities business has offered independent auditing opportunity and also brought forward challenge. It is all along industry concerned issue that independent auditing will take on what roles and how to confront this challenge in high developed securities marketing. This paper discusses the relation between independent auditing and securities supervise and the problem being faced with independent auditing in securities supervise. The paper thinks that Chinese independent auditing is facing huge challenge and need proper reply.