能源巨头安然坍塌引发的现代审计思考被引量：1

Reflections on modern auditing caused by Enron collapse of energy major

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摘要从安然事件出发,介绍安达信及其扮演的角色,在分析审计失败的原因后,引发出对现代审计工作的独立性思考。 Starting from Enron incident,this paper introduces Andersen and its role.After analyzing the causes of audit failure,it gives rise to the independent thinking of modern audit work.

作者郭凤颖赵晔 GUO Feng-ying;ZHAO Ye(School of Economics and Management,Changchun University of Technology,Changchun 130012,China)

机构地区长春工业大学经济管理学院

出处《黑龙江科学》 2019年第17期126-127,共2页 Heilongjiang Science

关键词能源产业安然事件现代审计 Energy industry Enron incident Modern audit

分类号 F275 [经济管理—企业管理]

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参考文献4

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