| 由“安然”事件引发我国审计执业的新思考 |
| |
| 引用本文： | 袁新. 由“安然”事件引发我国审计执业的新思考[J]. 商业研究, 2002, 0(22): 103-106 |
| |
| 作者姓名： | 袁新 |
| |
| 作者单位： | 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150076 |
| |
| 摘 要： | “安然”事件震动了审计界 ,它的影响力也许会使整个审计业发生变迁。从其事件产生的背景出发 ,着重分析了事件发生的原因 ,进一步强调了我国在此事件中应汲取的教训 ,以便及时改变与审计不相称的形象。
|
| 关 键 词： | “安然”事件 独立性 诚信 |
| 文章编号： | 1001-148X(2002)11下-0103-03 |
| 修稿时间： | 2002-04-24 |
On the Effect of "Enron Event" on China's Auditing Practice |
| |
| Abstract: | Anderson case has shocked global field of auditing to such an extent that it may chenge the whole auditing proctice. The author tries to begin with the background of anderson case, analyzes the cause of anderson case and further emphasizes the lessons we should learn in auditing work thus weo must correct ourselves to be fit for future work we must change image that is not compatible with auditing. Keyword: "Enron event"; independence; credibility |
| |
| Keywords: | Enron event" independence credibility |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
