期刊文献+

论内部审计的独立性:基于内部审计职能的拓展 被引量:5

下载PDF
导出
摘要 2014年我国正式把咨询列入内部审计的基本职能,咨询职能的增加对内部审计独立性产生了重要影响。本文从不同角度对此进行剖析,并在此基础上提出了自己的看法和解决措施。
作者 泥丽丽 阮宁
出处 《商业会计》 2015年第10期46-48,共3页 Commercial Accounting
  • 相关文献

参考文献5

二级参考文献57

  • 1郑志刚.公司治理机制理论研究文献综述[J].南开经济研究,2004(5):26-33. 被引量:50
  • 2廖洪,邹冉.从一项调查看我国内部审计现状[J].审计月刊,2006(7):32-33. 被引量:19
  • 3北京市内审协会,2006,“北京市内部审计情况调研报告”,北京市审计局网站,www.bjab.gov.cn/news_search/showsingle.asp?which=6071 2006-12-1.
  • 4[美]罗伯特·莫勒尔,2006,《布林克现代内部审计学(第六版)》,中译本(李海风等译),中国时代经济出版社.
  • 5Bariff, Martin, 2003, Internal Audit Independence and Corporate Governance: A Research Study Submitted To the Institute of Internal Auditors, Institute of Internal Auditors Research Foundation.
  • 6Johns, Graham F., 1991, "The Utilities Internal Auditor", Internal Auditor (6).
  • 7Mutchler, Jane F., 2003, Independence and Objectivity: A Framework for Research Opportunities in Internal Auditing, In: Bailey, Jr., Andrew D., Audrey A. Gramling, Sridhar Ramamoorti (ed.). Research Opportunities in Internal Auditing. The Institute of Internal Auditors Research Foundation.
  • 8Ramamoorti, Sridhar, 2003,Internal Auditing: History, Evolution, and Prospects, In: Bailey, Jr., Andrew D., Audrey A. Gramling, Sridhar Ramamoorti (ed.). Research Opportunities in Internal Auditing. The Institute of Internal Auditors Research Foundation.
  • 9The IIA Research Foundation, 2003, Internal Audit Reporting Relationships: Serving Two Masters, Altamonte Springs, FL.:The Institute of Internal Auditors.
  • 10The Institute of Internal Auditors Austin Chapter, 2007, Survey on Audit Committee Relationships: A Research Project, The IIA Research Foundation.

共引文献398

同被引文献35

引证文献5

二级引证文献4

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