| 我国独立审计诚信度下降原因及对策的探讨 |
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| 引用本文： | 杨昌红,张海风,付萌. 我国独立审计诚信度下降原因及对策的探讨[J]. 石家庄经济学院学报, 2003, 26(4): 428-430 |
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| 作者姓名： | 杨昌红 张海风 付萌 |
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| 作者单位： | 石家庄经济学院,会计学院,河北,石家庄,050031;河北省地震局,河北,石家庄,050021 |
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| 基金项目： | 石家庄经济学院科研项目 ( 2 0 0 3 15) |
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| 摘 要： | 独立审计诚信的缺失，使得注册会计师行业处于相当大的压力之下。通过探讨独立审计诚信缺失的根源，提出重塑独立审计诚信形象、提高审计质量的对策。
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| 关 键 词： | 诚信 制度安排 独立审计 注册会计师 审计质量 中国 |
| 文章编号： | 1007-6875(2003)04-0428-03 |
| 修稿时间： | 2003-07-02 |
The Discussion on the Reasons and Countermeasures against the Descending of Honesty and Credit of Independent Auditing in Our Country |
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| YANG Chang-hong,ZHANG Hai-feng,FU Meng. The Discussion on the Reasons and Countermeasures against the Descending of Honesty and Credit of Independent Auditing in Our Country[J]. Journal of Shijiazhuang University of Economics, 2003, 26(4): 428-430 |
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| Authors: | YANG Chang-hong ZHANG Hai-feng FU Meng |
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| Affiliation: | YANG Chang-hong1,ZHANG Hai-feng1,FU Meng2 |
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| Abstract: | The industry of certified public accountant has faced with a heavy pressure because of the lacking of honesty and credit of independent auditing. This thesis analyses the root of the deficiency of independent auditing, and proposes some countermeasures in allusion to the rebuilding of honesty and credit of independent auditing and the improvement of quality and quantity of auditing. |
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| Keywords: | honesty and credit system arrangement independent auditing |
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