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影响注册会计师独立性的外部因素及防范措施 被引量:4

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摘要 独立性是审计的灵魂。美国注册会计师协会(AICPA)“职业道德规范”中,将独立性定义为“正直、客观的行为能力”。影响CPA独立性的因素是多方面的,可大致分为外部因素和内部因素两种。其中外部因素主要包括客户管理当局的压力、非审计服务、事务所的组织形式和规模、竞争压力等。
作者 万继峰 张昆
机构地区 军事经济学院
出处 《财会通讯(上)》 2000年第3期25-26,共2页 Communication of Finance and Accounting
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