CPA审计的独立性研究:威胁\防护及成效分析 |
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中国论文联盟*编辑。摘要: 独立性是社会审计的精髓,是CPA履行社会责任的根本保证。论文以CPA审计为视角,分析了影响CPA审计独立性的诸多因素,阐述了缺乏独立性对社会的威胁,探索了防护独立性的相关措施,其中对扩大会计师事务所规模的成本效益关系进行了较深地、有创意地数理推论,从而逻辑性地得出通过扩大事务所规模以提高审计独立性的必然结论。 Abstract: Independence is the essence of the social audit and is the fundamental guarantee to perform social responsibility for CPA. Taking the CPA audit as the perspective, this thesis analyzed the factors that impact the CPA audit independence, explained the threat made by lacking independence to society, explored the relevant measures, conducted deep and innovative mathematical reasoning on cost-benefit relationship caused by expanding the size of accounting firm, and thus obtained inevitable conclusion that through the expansion of the scale of the audit firm to improve the audit independence. 关键词: 独立性;影响因素;防护措施;扩大规模;成效分析 Key words: independence;factor;protective measures;expand the scale;cost-benefit analysis 中图分类号:TP309 文献标识码:A文章编号:1006-4311(2011)01-0150-02 1审计独立性的一般性研究 纵观国内外不[1] [2] [3] [4] [5] [6] 下一页 |
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