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dc.contributor.author许一忠
dc.date.accessioned2017-11-14T01:09:00Z
dc.date.available2017-11-14T01:09:00Z
dc.date.issued2004-09-15
dc.identifier.citation财会通讯,2004,(18):42-44
dc.identifier.issn1002-8072
dc.identifier.otherCKTX200418011
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139960
dc.description.abstract本文从近来一系列的审计失败出发,探讨其背后的深层次原因。提出审计聘任合约安排悖论,并利用制度变迁理论对悖论进行解读,最后提出相关政策建议。
dc.description.abstractFrom a series of failure of auditing, the author probes into the deep reason , pointing out the contradiction of arrangement of audit engagement letter and audit fee, and by theory of institutional change, the author interprets the contradiction At last, the author gives some advice.
dc.language.isozh_CN
dc.subject审计聘任
dc.subject审计收费
dc.subject独立性
dc.subject合约安排
dc.subjectAudit and engage Audit and Charge I ndependence The contract arranging
dc.title审计聘任、收费合约安排——悖论及解读
dc.title.alternativeAudit Engagement and Audit Fee Contract Arrangement-It Is Understood That Contrary to Touching Upon
dc.typeArticle


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