| 论审计收费对独立性的影响 |
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| 引用本文： | 吴作凤.论审计收费对独立性的影响[J].财会通讯,2006(3). |
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| 作者姓名： | 吴作凤 |
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| 作者单位： | 临沂师范学院商学院 山东临沂276003 |
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| 摘 要： | 审计独立性是注册会计师执行鉴证业务的灵魂。笔者针对目前我国审计收费模式和收费价格方面所存在的问题,进行了分析,阐述对独立性的影响,并提出了改进的建议。
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| 关 键 词： | 审计收费 独立性 低价揽客 |
The Effects of Audit Charge on Independence |
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| Wu Zuofeng.The Effects of Audit Charge on Independence[J].Communication of Finance and Accounting,2006(3). |
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| Authors: | Wu Zuofeng |
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| Abstract: | Independence is the soul of Certified Public Accountant (CPA) auditing. The main purpose of this article is to research the mode of audit fees and the problem come from the audit fees in China audit market. We attempt to analyze and state the factor to audit independence. Lastly we put forward some suggestion on this basis. |
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| Keywords: | Audit fees Independence Low balling |
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