独立性风险——一个分析框架

Independence Risk——An Analytical Framework

本文将会计师不能保持独立性的可能称为独立性风险,并提出了独立性风险分析框架。这一框架 解释、分析了导致独立性风险的外部诱因和抑制独立性风险的因素,对如何防范和控制独立性风险提出了建议。

This paper defines the risk that an auditor's independence may be compromised as independence risk. Under this notion, we present an independence risk analytical framework which explains its incentives and mitigating factors. We also present suggestions to avoid and control independence risk.