摘要
从审计委托模式入手,分析了现行审计委托模式在制度上的缺陷,提出间接委托模式下注册会计师保持独立的必备条件,并以此为基础提出独立审计委托模式的重构思路和改进方案,为防止会计造假,完善独立审计制度提供参考.
From the point of the audit trust pattern, the author puts forward the necessary premise for the CPAs to keep their independence under the indirect audit trust pattern by analyzing the defects of the present audit system. And on the basis of what is discussed above, the author also raises some solutions to reconstruct and improve the independent audit trust pattern. Thus will help to prevent faking in account and provide some references for the government when they modify the independent audit system.
出处
《华东交通大学学报》
2004年第3期1-4,49,共5页
Journal of East China Jiaotong University
