目前我国社会审计质量低下,审计独立性缺失,引发了对审计业务与非审计业务是否分拆的争论。
The poor quality of social audit in China and the lack of auditing independence have led to an argument on whether the audit business and the non-audit business should be separated.
审计独立性的缺失,会直接导致审计的风险加大,最终导致审计失败。
The loss of independence will lead to swelling the risk of audit and the failure of audit finally.
本文结合我国实际,分析了审计失败中独立性缺失的原因,并提出了若干改善审计独立性的途径。
This article links to our country reality, has analyzed the primary cause of independent flaw in the audit defeat, and proposed certain improvement ways of audit independence.
应用推荐