• 中文
    • English
  • English 
    • 中文
    • English
  • Login
View Item 
  •   DSpace Home
  • 管理学院
  • 管理学院-已发表论文
  • View Item
  •   DSpace Home
  • 管理学院
  • 管理学院-已发表论文
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

审计基础框架之变革:从独立性到可靠性
The Evolution in the Auditing Framework——from Independence to Reliability

Thumbnail
Full Text
审计基础框架之变革_从独立性到可靠性.pdf (149.4Kb)
Date
2006-03-15
Author
韩洪灵
裘宗舜
Collections
  • 管理学院-已发表论文 [6102]
Show full item record
Abstract
在现行的审计基础框架中,独立性一直被视为职业基石。由于独立性概念的不一致及其所导致的运作与执行的不一致,使得对独立性的监管陷入一种不可自拔的恶性循环之中。为此,需要以审计可靠性框架替代审计独立性框架,使审计职业重新回归其原本所应该追求的要义——可靠性,并以此减轻独立性所不应该承担的混乱功能。
 
Independence has always been viewed as the corner stone of the current auditing system.However,the inconsistencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle.Consequently,it is necessary to replace independence with reliability in the auditing framework and to revive the basic professional ethic of reliability,which the auditing profession should have been seeking to implement,in order to reduce the mal-functioning that is beyond the control of independence alone.
 
Citation
当代财经,2006,(03):110-113
URI
https://dspace.xmu.edu.cn/handle/2288/138003

copyright © 2002-2016  Duraspace  Theme by @mire  厦门大学图书馆  
About | Policies
 

 

Browse

All of DSpaceCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

My Account

LoginRegister

copyright © 2002-2016  Duraspace  Theme by @mire  厦门大学图书馆  
About | Policies