| 浅析注册会计师审计独立性弱化的成因及对策 |
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| 引用本文： | 王勇.浅析注册会计师审计独立性弱化的成因及对策[J].山东行政学院山东省经济管理干部学院学报,2008(5):95-97. |
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| 作者姓名： | 王勇 |
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| 作者单位： | 山东经济管理干部学院,山东济南,250014 |
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| 摘 要： | 目前，我国注册会计师审计工作中存在诸多问题，这些问题严重影响了会计师事务所与审计人员的独立性。降低了审计结论的公信性。培育成熟的投资者，完善公司治理结构，拆分审计业务和非审计业务，建立行业约束惩罚机制，是增强独立性的基本对策。
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| 关 键 词： | 独立性 弱化 对策研究 |
Causes and Countermeasures on the Weakening of the Independence of CPA Audit |
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| WANG Yong.Causes and Countermeasures on the Weakening of the Independence of CPA Audit[J].Journal of Shandong Administrative College and Shandong Economic Management Personnel College,2008(5):95-97. |
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| Authors: | WANG Yong |
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| Institution: | WANG Yong (Shandong Economics Management Cadre＇s Institute,Jinan250014 ,China) |
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| Abstract: | At present,there are many problems in our CPA audit,which affect seriously the independence of accountant office and auditors and disappoint the public confidence.Countermeasures such as cultivating the mature investor,perfecting the company governing structure,dismantling auditing and non-auditing business,building industry punishment mechanism,should be taken to strengthen its independence. |
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| Keywords: | Independence Weakening Countermeasure Research |
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