| 证券市场审计有效需求不足与审计失败的分析 |
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| 引用本文： | 王建辉,曾君成.证券市场审计有效需求不足与审计失败的分析[J].财会通讯,2006(5). |
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| 作者姓名： | 王建辉 曾君成 |
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| 作者单位： | 江西财经大学会计学院 江西南昌330013 |
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| 摘 要： | 本文从审计需求方的角度,分析了我国证券市场审计失败的重要原因在于缺乏有效的审计需求,并对其进行了深层次的分析,为治理审计失败、提高审计质量提出了相关的政策建议。
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| 关 键 词： | 审计需求 审计质量 有效需求不足 |
An Analysis to the Relationship Between Insufficient Effective Demand of Audit in Aecurities Market And Audit Failure |
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| Wang Jianhui Zeng Juncheng.An Analysis to the Relationship Between Insufficient Effective Demand of Audit in Aecurities Market And Audit Failure[J].Communication of Finance and Accounting,2006(5). |
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| Authors: | Wang Jianhui Zeng Juncheng |
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| Abstract: | This article, from the demand of audit-requiring side, analyzes audit failure in our country's securities market, which is stubborn, is attributed to our country's lack of effective audit demand. The article also gives deep level analysis on the lack of effective demand for audit in our country and provides the related policy suggestion to enhance audit quality and improve the audit failure. |
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| Keywords: | The demand for audit Quality of audit Insufficient effective need |
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