| 中国审计实证研究:1999-2007 |
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| 引用本文： | 吴联生,刘慧龙.中国审计实证研究:1999-2007[J].审计研究,2008(2). |
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| 作者姓名： | 吴联生 刘慧龙 |
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| 作者单位： | 北京大学光华管理学院;北京大学光华管理学院 邮政编码:;邮政编码:; |
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| 摘 要： | 中国审计实证研究自1999以来,已经取得了长足的进展。本文拟对国内主要学术刊物发表的审计实证研究文献进行综述,主要考察审计实证研究所得到的结论以及审计实证研究中所存在的不足,以期能为推动中国审计实务工作与审计实证研究的发展提供依据。
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| 关 键 词： | 审计收费 审计师选择 审计师变更 审计意见 审计独立性 |
Empirical Research of Auditing in China:1999-2007 |
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| Wu Liansheng Liu Huilong.Empirical Research of Auditing in China:1999-2007[J].Audit Research,2008(2). |
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| Authors: | Wu Liansheng Liu Huilong |
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| Abstract: | Empirical research of auditing in China has been made significant progress since 1999. This paper surveys the relevant literature published in the main domestic academic journals. We examine the conclusions presented and point out some shortcomings in the literature. The goal of this paper aims to help further development of auditing practice and providing to prooide directions for the empirical research of auditing in China. |
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| Keywords: | audit fee auditor choice auditor switching audit opinion audit Independence |
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