摘要
近年来,随着一系列会计造假舞弊案的揭露,出现了审计行业的诚信危机。因此,审计人员的诚信建设已成为一个亟待解决的问题。站在经济学的立场上,从成本与效益的角度分析了审计人员诚信与失信行为的原因及对策。
In recent years, it appeared the crisis of honesty and credit in audit industry, following a series of accounting fraud and Swindle being exposed. Therefore, the honesty and credit of auditors became a serious problem. The article puts the position on the economics, and analyzes ,the reasons and countermeasures against the honest and credible behaviors and the dishonest and ineredible behaviors of the auditors from the perspective of cost-effectiveness.
出处
《价值工程》
2007年第3期166-168,共3页
Value Engineering
关键词
经济学
审计人员
诚信
成本
收益
economics
auditor
honesty and credit
cost
revenue
