从“安然事件”看注册会计师审计的独立性

On the Independence of CPA Auditing from the Ennon Event

美国安然事件中,由于安达信会计事务所同时提供审计业务和非审计业务而引发人们对审计独立性的质疑,那么,我国现阶段注册会计师审计中审计业务与非审计业务是否也要剥离,作者的回答是否定的。

In the Ennon Event, the independence of auditing was doubted since Arthur Anderson provided auditing service and non-auditing service simultaneonsly. Now at this stage in China,Should auditing and non-auditing service be sstripped in CPA auditing, too? The author's answer is denial.