摘要
审计独立性是影响审计质量的重要因素,面对我国证券市场审计质量低下的现状,探讨如何提高审计独立性具有十分重要的意义。从公司治理角度出发,分析了公司治理缺陷是造成独立性缺失的根本原因,并提出明确独立董事责任及其追究制度,提高审计独立性的建议。
Audit independence is an important factor affecting the quality of audits,in the face of the current situation of Chinese securities market low quality audit ,explore ways to enhance the audit dependence is of great significance.The root cause that securities market loses independence is defects of corporate governance.The paper makes a point that establishes a clear responsibility and accountability system of independent directors to improve the audit independence.
出处
《价值工程》
2007年第10期153-156,共4页
Value Engineering
关键词
独立董事
审计独立性
责任
追究制度
independent directors
audit independence
responsibility
accountability system
