| 浅析非审计服务对审计独立性的影响 |
| |
| 引用本文： | 张晓群. 浅析非审计服务对审计独立性的影响[J]. 企业技术开发, 2009, 28(8): 78-78,114 |
| |
| 作者姓名： | 张晓群 |
| |
| 作者单位： | 广东轻工职业技术学院,广东广州,510000 |
| |
| 摘 要： | 审计独立性是审计服务的核心和灵魂,随着非审计服务在会计师事务所业务中所占的比例越来越大,对审计独立性的影响也随着增大。文章阐述了非审计服务对审计独立性的影响,并提出了应对措施。
|
| 关 键 词： | 会计师事务所 非审计服务 审计独立性 |
Analysing the impact of the independence by non-audit services to audit |
| |
| ZHANG Xiao-qun. Analysing the impact of the independence by non-audit services to audit[J]. Technological Development of Enterprise, 2009, 28(8): 78-78,114 |
| |
| Authors: | ZHANG Xiao-qun |
| |
| Affiliation: | Guangdong Light Industry Vocational College;Guangzhou;Guangdong 510000;China |
| |
| Abstract: | The audit of the independence is the core and soul of audit services,with the non-audit services accounting firms in the proportion of businesses increasing,the influence of the independence of the audit is increasing. In this paper,non-audit services to audit the impact of independence and made a response to it. |
| |
| Keywords: | accounting firms non-audit services audit independence |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
