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从证监会处罚公告数据看我国独立审计信用监管问题 被引量:2

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摘要 我国资本市场监管中审计信用问题,已成为当前关注的热点。笔者以中国证监会1993—2008年来针对会计师事务所及相关注册会计师发布的处罚公告为切入点,初步考察了我国独立审计信用监管的情况,提出独立审计信用监管的实现路径。
作者 谢庆安
机构地区 伟大集团
出处 《湖湘论坛》 2011年第2期103-106,共4页 Huxiang Forum
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