{"title":"注册会计师审计独立性影响因素及对策","authors":"林 王","doi":"10.36012/emr.v2i4.2261","DOIUrl":null,"url":null,"abstract":"现代的审计独立性概念非常重要,这既是对注册会计师的要求,也是对独立审计性质的要求。论文主要论述了独立性的含义和保持独立性的意义,然后阐述了影响企业注册会计师审计工作独立性的因素,最后提出加强注册会计师独立性的对策。","PeriodicalId":61523,"journal":{"name":"经济与管理研究","volume":"16 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"经济与管理研究","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.36012/emr.v2i4.2261","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
注册会计师审计独立性影响因素及对策
现代的审计独立性概念非常重要,这既是对注册会计师的要求,也是对独立审计性质的要求。论文主要论述了独立性的含义和保持独立性的意义,然后阐述了影响企业注册会计师审计工作独立性的因素,最后提出加强注册会计师独立性的对策。
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