析管理咨询与审计职业健康

An Analysis of Management Advisory Services and the Wholesomeness of Accountancy Profession

管理咨询的深入发展已经对审计独立性构成实质性的威胁 ,不利于审计职业的健康发展。审计独立性的提高和审计职业的健康发展需要从多方面加以考虑 ,本文从审计职业的存在依据、完善和落实相关的制度安排、加强诚信教育等方面予以探讨。

The thorougth development of management advisory services has created a material threat to auditing independence and gone against the development of accountancy profession. The improvement of independence and wholesome development of accountancy profession deserves more considerations in many aspects. This article will begin the discussion from the base of accountancy profession, related instututional arrangements and accounting integrity.