摘要
21世纪初以来,从安然事件到世通破产,从施乐造假到雷曼兄弟倒闭,这些财务舞弊案件的审计机构之于上市公司都有很长的审计任期。为了扼制财务舞弊,实施审计轮换制度就显得尤为重要。论文针对我国审计轮换制度实施过程中存在的一些问题,提出关于我国审计轮换制度的优化建议。
From Enron to WorldCom,Xerox to Lehman Brothers,auditors of financial frauds have had long tenure at public companies since the early 2000s.In order to curb financial fraud,the implementation of audit rotation system is particularly important.In view of the problems existing in the implementation of audit rotation system in China,this paper puts forward some suggestions on the optimization of audit rotation system in China.
作者
李芳菲
LI Fang-fei(Chongqing University of Technology,Chongqing 400054,China)
出处
《中小企业管理与科技》
2020年第19期80-81,共2页
Management & Technology of SME
关键词
审计轮换制度
问题
优化建议
audit rotation system
problems
suggestion on optimization
