| 浅议如何加强审计独立性 |
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| 引用本文： | 钱元美.浅议如何加强审计独立性[J].安徽警官职业学院学报,2006,5(1):93-94. |
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| 作者姓名： | 钱元美 |
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| 作者单位： | 合肥四方化工集团有限公司,安徽,合肥,230001 |
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| 摘 要： | 审计独立性是注册会计师职业道德准则中最基本的准则。在当今社会,审计独立性受到各方面因素的制约和干扰。本文就其影响审计独立性的因素进行探讨,并提出维护审计独立性应采取的对策。
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| 关 键 词： | 审计独立性 影响因素 对策 |
| 文章编号： | 1671-5101（2006）01-0093-02 |
| 收稿时间： | 2005-09-27 |
| 修稿时间： | 2005-09-27 |
On How to Strengthen the Independence of Audit |
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| Qian Yuanmei.On How to Strengthen the Independence of Audit[J].Journal of Anhui Vocational College of Pollce Officers,2006,5(1):93-94. |
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| Authors: | Qian Yuanmei |
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| Institution: | Sifang Chemical Industry Corporation (Group |
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| Abstract: | The independence of audit is the most basic criterion in certified accountant's code of professional ethics. In the current society, the independence of audit is restricted by the various factors. This text tries to carry on a probe into the factor which influence it strongly, and put forward some countermeasures to maintain the independence of audit. |
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| Keywords: | the independence of audit influential factors countermeasure |
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