| 从审计业务与非审计业务的一揽子服务谈社会审计质量 |
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| 引用本文： | 徐丽.从审计业务与非审计业务的一揽子服务谈社会审计质量[J].无锡商业职业技术学院学报,2004,4(4):63-65. |
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| 作者姓名： | 徐丽 |
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| 作者单位： | 浙江商业职业技术学院,会计系,浙江,杭州,310053 |
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| 基金项目： | 浙江省教育厅2002年度立项课题(项目编号:20020357)成果之一. |
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| 摘 要： | 目前我国社会审计质量低下,审计独立性缺失,引发了对审计业务与非审计业务是否分拆的争论。文章结合我国会计师事务所现状,理性地分析了两者不宜分拆的种种原因,并提出当前改善我国社会审计质量的措施。
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| 关 键 词： | 审计业务 非审计业务 分拆 审计质量 对策 |
| 文章编号： | 1671-4806(2004)04-0063-03 |
| 修稿时间： | 2004年9月5日 |
Inquiring the Quality of Social Audit in Perspective of the Integrated Services of Audit and Non-Audit Business |
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| XU Li.Inquiring the Quality of Social Audit in Perspective of the Integrated Services of Audit and Non-Audit Business[J].Journal of Vocational Institute of Commercial Technology,2004,4(4):63-65. |
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| Authors: | XU Li |
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| Abstract: | The poor quality of social audit in China and the lack of auditing independence have led to an argument on whether the audit business and the non-audit business should be separated. Based on the current practice of the certified account's offices in China, this paper rationally advocates that the two types of business should not be separated, and puts forward some measures to improve the quality of social audit in China. |
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| Keywords: | audit business non-audit business separate quality of audit countermeasure |
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