| 内部审计外包与审计独立性 |
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| 引用本文： | 石恒贵.内部审计外包与审计独立性[J].商业研究,2011(8):150-155. |
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| 作者姓名： | 石恒贵 |
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| 作者单位： | 重庆理工大学会计学院,重庆,400054 |
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| 基金项目： | 教育部人文社科基金项目《公司治理、内部审计的作用机理与治理效果研究》;项目 |
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| 摘 要： | 近年来,同一家会计师事务所提供审计服务和内部审计外包服务,其独立性备受各界争议。本文以2007-2009年发生内部审计外包服务且披露非审计费用的A股上市公司为研究对象,以操控性应计利润作为审计独立性的替代变量,旨在验证内部审计外包对独立性的影响情况。
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| 关 键 词： | 内部审计外包 独立性 影响研究 |
Internal Auditing Outsourcing and Audit Independence |
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| SHI Heng-gui.Internal Auditing Outsourcing and Audit Independence[J].Commercial Research,2011(8):150-155. |
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| Authors: | SHI Heng-gui |
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| Institution: | SHI Heng-gui (College of Accounting,Chongqing University of Technology,Chongqing 400054,China) |
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| Abstract: | In recent years,if an accounting firm provides audit services and internal audit outsourcing services,its independence will become controversy.The paper argues whether internal auditing outsourcing services influence the auditor independence with the discretionary accruals as the substitute variables of independence based on the data of A-share listed companies that disclosed internal auditing outsourcing and non-audit fees in annual report from 2007 to 2009. |
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| Keywords: | internal auditing outsourcing independence influences research |
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