| 浅议民间审计的独立性 |
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| 引用本文： | 吴玉霞,赵恒,林绍贵.浅议民间审计的独立性[J].中州大学学报,2003,20(4):3-4,9. |
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| 作者姓名： | 吴玉霞 赵恒 林绍贵 |
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| 作者单位： | 中州大学,旅游与经贸学院,河南,郑州,450005 |
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| 摘 要： | 会计造假事件的曝光引发了对审计独立性的讨论，独立性是注册会计师执业的灵魂，审计的价值在于注册会计师在职业过程中处于超然的地位，保持经济上和精神上的独立性。
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| 关 键 词： | 民间审计 审计独立性 注册会计师 审计服务 独立董事 |
| 文章编号： | 1008-3715(2003)04-0003-03 |
Simple Explanation the Independent of folks Audit |
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| WU Yu-xia,ZHAO Heng,LIN Shao-gui.Simple Explanation the Independent of folks Audit[J].Journal of Zhongzhou University,2003,20(4):3-4,9. |
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| Authors: | WU Yu-xia ZHAO Heng LIN Shao-gui |
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| Abstract: | The accountancy concocts affairs exposure to cause to discussion audit independence, and the independent register the accountant value that the industry and that soul,audit consist in registration accountant incumbency industry the process inside be placed in detached of position, keep the economy to ascend with the independent on the spirit. |
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| Keywords: | folks audit independent |
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