期刊文献+

企业社会责任报告鉴证业务拓展策略浅探

下载PDF
导出
摘要 本文介绍了国外特别是美日和欧洲国家关于注册会计师鉴证企业社会责任报告的做法,并建议采取确立报告鉴证标准、统一报告鉴证模板、控制报告鉴证质量、建立专门管理部门等措施,提高注册会计师鉴证企业社会责任报告的能力。
作者 游秋琳
出处 《财会通讯(上)》 北大核心 2016年第6期83-85,共3页 Communication of Finance and Accounting
  • 相关文献

参考文献3

二级参考文献24

  • 1叶少琴,刘峰.审计与管理咨询业务:混营抑或分拆?[J].审计研究,2005(2):44-47. 被引量:22
  • 2Arrunada, Benito. The Provision on Non-Audit Services by Auditors: Let the Market Evolve and Decide. Department of Economics and Business, Universitat Pompeu Fabra, Economics Working Papers.2000.
  • 3Chung, H.and S. Kallapur. Client Importance, Non-Audit Services and Abnormal Accruals [J]. The Accounting Review, 2003(78):931-955.
  • 4Craswell, A. T, Francis, J.R. Pricing Initial Audit Engagements:A Test of Competing Theories .The Accounting Review, 1999, 74 (4) :pp.201-216.
  • 5Davis, L.R.; D.N. Ricchiute and G. Trompeter. Audit Effort, Audit Fees, and the Provision of Non-audit Services to Audit Clients [J]. Accounting Review, 1993 (68): 135-150.
  • 6DeAngelo L. Auditor Size and Audit Quality [J] Journal of Accounting and Economics, 1981(3): 183 - 199.
  • 7DeFond, Mark L.; Raghunandan, K.; Subramanyam, K. R. Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions [J]. Journal of Accounting Research, 2002(40): 1247-1274.
  • 8Firth, Michael. Auditor Provided Consultancy Services and their Associations with Audit Fees and Audit Opinion [J]. Journal of Business Finance & Accounting, 2002,29(5/6):661-693.
  • 9Frankel, R.M.; M.F. Johnson and K Nelson. The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management [J]. The Accounting Review, 2002(77): 71-106.
  • 10Goldman, A. Barlev, B. The Auditor Firm Conflict of Interest: Its Implications for Independence [J]. The Accounting Review, 1974,49(4):707-718.

共引文献120

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部