浅析审计的独立性  

Analysis of the audit independence

作　　者：李欢[1] 段元萍[1] 汪梦颖 

机构地区：[1]上海理工大学管理学院,上海200093

出　　处：《企业技术开发》2014年第11期66-68,共3页Technological Development of Enterprise

基　　金：上海市一流学科资助项目(S1205YLXK);上海市教育委员会科研创新项目(12YS103)

摘　　要：近年来,我国注册会计师审计造假的丑闻频频曝光,使得社会公众对注册会计师的审计独立性产生了严重怀疑。文章结合我国审计独立性的现状,分析了影响注册会计师独立性的主要因素,提出增强审计独立性的对策。In recent years, China＇s certified public accountants audit fraud scandals frequently exposure, and make the social public has serious doubts on the certified public accountants audit independence. Based on the present situation of our country＇s audit independence, the paper analyzes the main factors influencing the independence of certified public accountants, and puts forward some countermeasures to enhance audit independence.

关 键 词：审计 注册会计师 独立性 

分 类 号：F239.0[经济管理—会计学]