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随着一系列会计丑闻的揭露和报道,如何有效防范和遏制财务舞弊行为已成为一个世界性的难题。综观各类治理对策和措施,人们谈得最多的莫过于应提高注册会计师和会计师事务所(以下简称为审计师)的审计独立性。最近阅读了易琮博士发表在《中国注册会计师》2004年第4期上的“解决审
With a series of accounting scandals exposed and reported, how to effectively prevent and curb financial fraud has become a worldwide problem. Looking at all kinds of governance measures and measures, the most talked about people should improve the audit independence of certified public accountants and accounting firms (hereinafter referred to as auditors). Recently read the Dr. Yi Yong published in the “China Certified Public Accountants” in 2004 the fourth on the "resolution