摘要
审计师的独立性受损是导政审计失败的一个重要根源。财务报表保险制度对消除审计人员和上市公司管理层的利益关联,恢复注册会计师真实的独立地位,遏制上市公司造假具有不可替代的作用。我国目前实施财务报表保险制度具有可行性。
The independent audit coverage of the damage is an important source of failure.the financial statements to the insurance system for the audit and management of the interests of the listed company to restore public accountants,real independence and keep the listed company fraud have no alternative.The present financial report of the insurance system as having possibilities.
出处
《经济研究导刊》
2011年第11期128-129,共2页
Economic Research Guide
关键词
审计
独立性
财务报表保险制度
audit
independence
financial statements insurance system
