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独立审计行业管制主体权力配置研究 被引量：3

Discussed on the Allocation of the Regulatory Power between the Regulators of CPA Profession
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摘要 独立审计行业的管制权可以由政府机构和行业协会等民间组织来行使,本文探讨独立审计行业管制主体权力配置的原则,并对各管制主体的权力配置提出建议。 CPA profession can be regulated by the government regulatory agencies and professional association.Principles and suggestions of the allocation of the regulatory power between the regulators will be discussed in this article.
作者 刘涛 谢水园 刘源
机构地区 沈阳工业大学
出处 《特区经济》 2017年第3期130-131,共2页 Special Zone Economy
基金 2016年辽宁省社会科学规划基金项目"独立审计行业政府管制与行业自律优化研究"(L16BJY029)最终研究成果
关键词 独立审计行业 管制主体 权力配置 CPA profession regulators allocation of the regulatory power
分类号 F239.43 [经济管理—会计学]
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二级参考文献22

  • 1PCAOB. An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial statements[EB/OL], http://www. pcaobus. corn/Rules/Rules of the Board/Auditing Standard 5. pdf. 被引量：1
  • 2PCAOB. An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Fi nancial Statements[EB/OL]. http://www. pcaobus. com/Rules/Rules of the Board/Auditing Standard 2. pdf. 被引量：1
  • 3Madigan P. SEC Passes New AS5 Sox Auditing Rules[EB/OL]. http://www. opriskandcompliance.com, 2007-07-27. 被引量：1
  • 4Kinney,W. R. Jr. Twenty Five Years of Audit Deregulation and Re-egulation:What does It Mean for 2005 and Beyond? [J]. Auditing : A Journal of Practice and Theory, 2005, Supplement : 89- 109. 被引量：1
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  • 7Williamson. O. E. The New Institutional Economics: Taking Stock. Looking Ahead[J]. Journal of Economic Literature, 2000, (3) :595--613. 被引量：1
  • 8Jensen,M. C. ,Meckling,W. H. Theory of the Firm:Managerial Behavior, Agency Cost and Ownership Struc ture[J].Journal of Financial Economics,1976,(4):305-360. 被引量：1
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特区经济
2017年 第3期

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