| 审计冲突对审计质量的影响及其治理 |
| |
| 引用本文： | 刘伟.审计冲突对审计质量的影响及其治理[J].汕头大学学报(人文社会科学版),2005,21(3):46-49. |
| |
| 作者姓名： | 刘伟 |
| |
| 作者单位： | 汕头大学商学院,广东,汕头,515063 |
| |
| 摘 要： | 随着公司会计信息造假的不断曝光,注册会计师行业的审计质量再次受到严重的质疑。有三种具体的审计冲突严重影响我国的审计质量,应针对具体的问题采取相应的改进策略。
|
| 关 键 词： | 审计质量 审计冲突 责任追究 执业准则 |
| 文章编号： | 1001-4225(2005)03-0046-004 |
| 修稿时间： | 2004年11月29 |
The Effect of Audit Conflict on Auditing Quality |
| |
| LIU Wei.The Effect of Audit Conflict on Auditing Quality[J].Journal of Shantou University(Humanities Edition),2005,21(3):46-49. |
| |
| Authors: | LIU Wei |
| |
| Abstract: | Accountability of Chinese accounting industry is under severe attack by numerous media exposures on accounting scandals of some public companies,and consequently,the quality of auditing is questioned. Reasons behind are analyzed in terms of auditing conflicts,and the ideas for further improvements are put forward. |
| |
| Keywords: | auditing quality audit conflict liability auditing rule |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
