摘要
中国注册会计师审计独立性存在诸多问题,从产生这些问题的原因入手,根据具体原因对如何提高注册会计师独立性进行探讨。
There are many problems in the independence of registered accountant audit in China, such as the dependence of audit organization, the disorderliness of the three parts in audit, the imperfection of market supervision etc. We should take measures to change the above problems.
出处
《吉林省经济管理干部学院学报》
2005年第6期64-66,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
注册会计师审计
独立性
非审计业务
Registered accountant audit
Independence
Non- audit business
