摘要
审计的独立性是审计本质特点的集中体现,也是审计的职业灵魂。目前,我国审计工作的独立性还难以完全确保。导致这种情况的原因包括经济上的依赖性、审计人员自身的素质状况、审计授权及委托制度的不完善等。为此,必须影响审计独立性的相关因素,采取相关对策措施加以解决。
The independence of audit is the embodiment of the nature of audit, and it also is the soul of the profession. Currently, the Independence of audit still cannot be ensured completely, the cause of which includes economic dependence, auditor＇s quality, impoper authorization and imperfect system. And thus, the accorded measures must be taken to provide solution concernd.
出处
《学术探索》
2006年第5期142-144,共3页
Academic Exploration
关键词
审计独立性
影响因素
对策
independence of audit
factors
accorded measures
