本文選題：審計獨立性 + 民事賠償責任��； 參考：《財會通訊》2009年12期

【摘要】：獨立性是注冊會計師保證其審計質(zhì)量的靈魂,是形成客觀公允審計意見的保證。近年來國內(nèi)外財務(wù)造假事件連續(xù)發(fā)生,給注冊會計師獨立超然形象蒙上了陰影。制度是用來約束和規(guī)范個人行為的各種規(guī)則,以維護公司的良好形象。本文通過對審計獨立性難以保證的成因進行分析,在總結(jié)以前研究的成果并加以整理的基礎(chǔ)上,設(shè)計有效的制度以解決審計獨立性難以保證的問題。
[Abstract]:Independence is the soul of CPA's audit quality and the guarantee of forming objective and fair audit opinion. In recent years, domestic and foreign financial fraud incidents have occurred continuously, which has cast a shadow on the independent and detached image of CPA. System is used to restrict and regulate individual behavior, to maintain the good image of the company. Based on the analysis of the causes of the insecurities of audit independence, and on the basis of summing up the previous research results and sorting them out, this paper designs an effective system to solve the problem that audit independence is difficult to guarantee.
【作者單位】： 江西財經(jīng)大學會計學院;
【分類號】：F239.4

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相關(guān)期刊論文 前2條

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相關(guān)期刊論文 前10條

1 張學軍;;農(nóng)業(yè)科技成果轉(zhuǎn)化解析:新制度經(jīng)濟學視角[J];安徽農(nóng)業(yè)科學;2006年15期

2 楊s，

本文編號：1819669