期刊文献+

审计基础框架之变革:从独立性到可靠性 被引量:2

The Evolution in the Auditing Framework——from Independence to Reliability
下载PDF
导出
摘要 在现行的审计基础框架中,独立性一直被视为职业基石。由于独立性概念的不一致及其所导致的运作与执行的不一致,使得对独立性的监管陷入一种不可自拔的恶性循环之中。为此,需要以审计可靠性框架替代审计独立性框架,使审计职业重新回归其原本所应该追求的要义——可靠性,并以此减轻独立性所不应该承担的混乱功能。 Independence has always been viewed as the corner stone of the current auditing system. However, the inconsiatencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle. Consequently, it is necessary to replace independence with reliability in the auditing framework and to revive the basic profesaional ethic of reliability, which the auditing profession should have been seeking to implement, in order to reduce the mal-functioning that is beyond the control of independence alone.
出处 《当代财经》 CSSCI 北大核心 2006年第3期109-112,共4页 Contemporary Finance and Economics
关键词 审计 独立性 可靠性 auditing independence reliability
  • 相关文献

参考文献19

  • 1亚瑟.莱维特,李为,水东流.独立性是审计的灵魂[J].证券市场导报,2002(8):72-76. 被引量:2
  • 2SEC.Final Rules:Revision of the Commission' s Auditor Independence Requirements[R].http://www.sec.gov,2001.
  • 3SEC.Strengthening the Commission' s Requirement Regarding Auditor Independence[R].http://www.sec.gov,2003.
  • 4DeAngelo,L.Auditor Independence,Lowballing,and Disclosure Regulation[J].Journal of Accounting & Economics,August:113-127,1981.
  • 5Mauts & Sharaf.The Philosophy of Auditing[M].Sarasota,FL:AAA,1961.
  • 6Bill N.Schwartz.Research on accounting ethics (volume 6)[M].Stamford,Connecticut:JAI Press,2000
  • 7陈汉文,韩洪灵.注册会计师职业道德准则之变迁——基于公共合约观的描述与分析[J].审计研究,2005(3):10-17. 被引量:18
  • 8陈汉文,等.安达信:事件与反思[M].广州:暨南大学出版社,2003.
  • 9Arens & Beasley.Auditing and Assurance Service[M].Ninth edition,NJ:Prentice Hall,2003.
  • 10Magee & Tseng.Audit Pricing and Independence[J].The Accounting Review,65:315-336,1990.

二级参考文献25

  • 1陈汉文 韩洪灵.[D].厦门大学会计系,2004.
  • 2G·J·普雷维茨 B·D·梅里诺(刘长文译 常勋校).“美国会计史——会计文化意义上的历史阐述”.厦门大学会计系打印资料[Z].,1985..
  • 3AICPA. 1973. Rules of Professional Conduct. New York.
  • 4AICPA. 1986. Restructuring Professional Standards to Achieve Professional Excellence in a Changing Environment. New York.
  • 5AICPA. 1997. Servin4g the Public Interest: A New Concept Framework for Auditor Independence. AICPA website.
  • 6AICPA. 2002. A History of Accounting & Auditing Standards.AICPA website.
  • 7AICPA. 2003. RE: PCAOB Rulemaking Docket Matter No.004-Statement Regarding the Establishment of Auditing and Other Professional Standards. AICPA website.
  • 8Broaker et al. 1897. The American Accountants Manual. Vol. 1,New York: p. 45.
  • 9Broaker, F. and Chapman, R. 1897. The American Accountants Manual, Vol. 1 . New York.
  • 10Dickinson,A. L. 1904. The Duties and Responsibilities of Public Accountant. Price Waterhouse & Co..

共引文献22

引证文献2

二级引证文献12

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部