Show simple item record

dc.contributor.author李明辉
dc.date.accessioned2017-11-14T01:09:16Z
dc.date.available2017-11-14T01:09:16Z
dc.date.issued2005-02-20
dc.identifier.citation管理科学,2005,(01):94-98
dc.identifier.issn1002-2252
dc.identifier.otherJCJJ20050100E
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/140122
dc.description.abstract注册会计师应独立于客户,但是在现行公司治理下,注册会计师的聘任实际掌握在被审计单位管理当局手中,这将损害注册会计师的独立性,所以有必要改革注册会计师的聘任机制,以保证注册会计师的聘任权掌握在股东或其代表手中,避免管理当局操纵注册会计师的聘任。目前靠单一的制度难以解决这一问题,必须要建立一整套的制度,以减少公司管理当局对注册会计师聘任的干预。
dc.description.abstractCPA should be independent of management of the client. Under the current institution, however, CPA employment is exclusively decided by the management of clients. Such institution impairs the independence of CPA. We should reform the CPA employment inechanism to let the owners or their spokesmen make decisions relevant to the choice of CPA.
dc.description.sponsorship国家社会科学基金资助项目 (03BJY018)
dc.language.isozh_CN
dc.subject注册会计师
dc.subject独立审计
dc.subject聘任
dc.subject独立性
dc.subjectCPA
dc.subjectIndependent auditing
dc.subjectEmployment
dc.subjectIndependence
dc.title注册会计师聘任机制:困境与改革
dc.title.alternativeCPA Employment Mechanism: Current Problem and Its Solutions
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record