| CPA独立性缺陷与不足分析 |
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| 引用本文： | 王萍. CPA独立性缺陷与不足分析[J]. 财会通讯, 2006, 0(8) |
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| 作者姓名： | 王萍 |
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| 作者单位： | 浙江工商大学工商管理学院 浙江杭州310035 |
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| 摘 要： | 审计独立性是审计的灵魂,既是审计人员的行为约束,也是审计人员的核心价值。审计独立性的缺失,会直接导致审计的风险加大,最终导致审计失败。本文从审计独立性的先天性缺陷和后天不足两个方面进行了分析,并进而提出建议供研究讨论。
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| 关 键 词： | 先天缺陷 后天不足 改进建议 |
The analysis of defect for the independence of CPA audit |
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| Wang Ping. The analysis of defect for the independence of CPA audit[J]. Communication of Finance and Accounting, 2006, 0(8) |
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| Authors: | Wang Ping |
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| Abstract: | The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor. The loss of independence will lead to swelling the risk of audit and the failure of audit finally. This passage is the analysis of inborn defect and postnatal deficiency, and provides some improvements, hopes to supply a kind of new thinking for people to discuss. |
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| Keywords: | Inborn defect Postnatal deficiency Improvements |
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