| 社会审计在会计报表审计方面的独立性分析 |
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| 引用本文： | 王金华,殷爽.社会审计在会计报表审计方面的独立性分析[J].商业研究,2006(1):158-162. |
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| 作者姓名： | 王金华 殷爽 |
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| 作者单位： | 1. 黑龙江工程学院,黑龙江,哈尔滨,150050
2. 黑龙江省审计厅,黑龙江,哈尔滨,150001 |
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| 摘 要： | 审计独立性是有别于其它经济监督的最本质特征。审计要保持其独立性既要有相应的法律制度安排,改善审计环境,又要有加强相关人员的思想道德培训,以此形成全社会讲诚信、讲道德的法律环境,从而使审计人员以社会公众利益为己任,真正做到客观公正,保持审计的独立性,履行好签证的职责。
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| 关 键 词： | 会计报表审计 独立性 客观 公正 |
| 文章编号： | 1001-148X(2006)01-0158-04 |
| 收稿时间： | 04 21 2005 12:00AM |
| 修稿时间： | 2005年4月21日 |
Independense, s analysis of social audit in financial statement audit |
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| WANG Jin-hua,YIN Shuang.Independense, s analysis of social audit in financial statement audit[J].Commercial Research,2006(1):158-162. |
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| Authors: | WANG Jin-hua YIN Shuang |
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| Institution: | 1. Heilongfiang Engineering College, Harbin, Heilongfiang 150050, China ; 2. Heilongjiang Audition Department, Harbin, Heilongjiang 150001, China |
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| Abstract: | Audit independense is audit,s spirit.The article analyze the origins of lack of independense and their result in Financial statement audit.Morover,The article suggests some resolutions to these origins such as to reform measures of charge(fee-collection) on CPA firms and strengthen the regulation of certified public accountant occupation and so on. |
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| Keywords: | independense financial statement audit objectivity integrity |
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