| 审计需要保持独立性 |
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| 引用本文： | 杨桂莲. 审计需要保持独立性[J]. 科学之友, 2009, 0(2): 64-65 |
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| 作者姓名： | 杨桂莲 |
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| 作者单位： | 太原路桥建设有限公司; |
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| 摘 要： | 审计师保持独立性的能力依赖于审计师合理发现会计信息中错误和舞弊的能力。以及顶住客户压力发表恰当审计意见的能力。这两个能力受到审计市场中审计师、被审计单位和监管机构行为的影响。
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| 关 键 词： | 审计 独立性 |
Auditing Needs to Stay Independent |
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| Yang Guilian. Auditing Needs to Stay Independent[J]. Friend of Science Amateurs, 2009, 0(2): 64-65 |
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| Authors: | Yang Guilian |
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| Affiliation: | Yang Guilian |
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| Abstract: | Auditor's ability to stay independent depends on the ability for auditors to find error and fraud in accounting information, and the ability to withstand stress of customer and to state appropriate audit opinion, which are influenced by auditors, audited units and behavior of supervising agencies in audit market. |
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| Keywords: | audit independence |
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