摘要
审计独立性是审计服务的核心和灵魂,随着非审计服务在会计师事务所业务中所占的比例越来越大,对审计独立性的影响也随着增大。文章阐述了非审计服务对审计独立性的影响,并提出了应对措施。
The audit of the independence is the core and soul of audit services, with the non-audit services accounting firms in the proportion of businesses increasing,the influence of the independence of the audit is increasing. In this paper, non-audit services to audit the impact of independence and made a response to it.
出处
《企业技术开发》
2009年第8期78-78,114,共2页
Technological Development of Enterprise