| 从公司外部治理看独立审计的背离 |
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| 引用本文： | 董景寒.从公司外部治理看独立审计的背离[J].经济与管理,2008,22(9):53-57. |
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| 作者姓名： | 董景寒 |
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| 作者单位： | 中国地质大学,人文经管学院,北京,100083 |
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| 摘 要： | 当前，审计舞弊案例的出现与公司外部治理结构的不健全有直接联系，表现为假账泛滥、审计无力等，这严重制约了现代公司制度的健康发展。因此，必须从法制上优化审计环境，加强和完善公司外部监督，完善我国公司外部治理结构下的独立审计，以充分发挥独立审计的作用。
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| 关 键 词： | 公司外部治理 独立审计 审计合谋 |
On the Deviation of the Audit Independence from the Angle of External Corporate Governance |
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| Dong Jinghan.On the Deviation of the Audit Independence from the Angle of External Corporate Governance[J].Economy and Management,2008,22(9):53-57. |
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| Authors: | Dong Jinghan |
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| Institution: | Dong Jinghan (School of Humanity and Economy Management, China Geology University, Beijing 100083, China) |
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| Abstract: | At present,audit fraud case is connected with the uncomplete companies external management structure,which is directly linked to performance of the spread of false accounting,auditing unable seriously,hamper the modern corporate system for its healthy development.Therefore,we should enlarge the power of optimizing the auditing enviornment,perfect the corporate external supervision,improve the audit independence and thus give free rein to the function of the audit independence. |
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| Keywords: | external corporate governance audit independence auditing collusion |
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