注册会计师独立性的微观动机和宏观行为：综述、分析和展望

Summary,Analysis and Prospect on Micromotives and acrobehavior of Auditor Independent

本文以注册会计师独立性的微观动机和宏观行为为分析框架,通过对有关注册会计师独立性研究文献进行归纳和分析,从中寻找注册会计师独立性微观动机和宏观行为之间的联系,并试图从注册会计师独立性的微观基础推演其宏观行为,或者从注册会计师的宏观行为来寻找行为的微观基础,从而为分析注册会计师独立性问题提供一个新的观察视角。

This text uses and macrobehavior of auditor independent as an analytical framework,through a generally summarization and analy- sis on the research documents related with the auditor independence,to interpret literally the connections with the micromotives and macrobehavior of auditor independent.In addition,it attempts to infer and deduct the related macrobehavior based upon the auditor in- dependent,or to search for the micromotives to support the macrobehavior of auditor independence,thus,it will provide a brand-new vision angle for analyzing the auditor independence