| 论注册会计师审计的独立性 |
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| 引用本文： | 鲁宝樨. 论注册会计师审计的独立性[J]. 科技情报开发与经济, 2005, 15(13): 126-127 |
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| 作者姓名： | 鲁宝樨 |
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| 作者单位： | 宁武县交通管理局,山西,忻州,034000 |
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| 摘 要： | 阐述了注册会计师审计独立性的含义及影响注册会计师审计独立性的因素，提出了进一步完善注册会计师审计独立性的途径。
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| 关 键 词： | 注册会计师 审计 独立性 |
| 文章编号： | 1005-6033(2005)13-0126-02 |
| 修稿时间： | 2005-06-14 |
Discussion on the Independence of the Audit of Registered Accountants |
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| LU Bao-xi. Discussion on the Independence of the Audit of Registered Accountants[J]. Sci-Tech Information Development & Economy, 2005, 15(13): 126-127 |
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| Authors: | LU Bao-xi |
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| Abstract: | This paper expounds the meanings of the independence of the audit of registered accountants and the factors influencing the independence of the audit of registered accountants, and puts forward some paths for further perfecting the independence of the audit of registered accountants. |
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| Keywords: | registered accountant audit independence |
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