独立性是审计的灵魂被引量：2

Independence Is the Core of Auditing

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摘要从许多方面说,独立性是审计师的一种心理状态,它反映了公众的信任与信心。如果我们不以实际行动维护公众信心,任凭审计师的荣誉遭践踏,我们便忽视了Benjamin Franklin的智慧。他曾说过:“玻璃、瓷器和名誉最易破碎,而且再也不能复原。”

作者亚瑟.莱维特李为水东流

机构地区美国证券交易委员会

出处《证券市场导报》北大核心 2002年第8期72-76,共5页 Securities Market Herald

关键词监管制度商业模式会计业独立性审计

同被引文献18

1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
2Baserman et al.The Impossibility of Auditor Independence[J].Sloan Management Review(summer):89-94,1997.
3Mark ·H ·Taylor.A Proposed Framework Emphasizing Auditor Reliability Over Auditor Independence[J].Accounting Horizons,September,2003.
4Arkes & Hammond.Judgement and Decision Making:an Interdisciplinary Reader[M].NY:Cambridge University Press,1986.
5Nagel.Subjective and Objective:Moral Questions[M].NY:Cambridge University Press,1979.
6Nagel.The View from Nowhere[M].NY:Oxford University Press,1986.
7Palmrose.Empirical Research in Auditor Litigation:Considerations and Data.Studies in Accounting Research #33[M].Sarasota,FL:AAA2000.
8SEC.Final Rules:Revision of the Commission' s Auditor Independence Requirements[R].http://www.sec.gov,2001.
9SEC.Strengthening the Commission' s Requirement Regarding Auditor Independence[R].http://www.sec.gov,2003.
10DeAngelo,L.Auditor Independence,Lowballing,and Disclosure Regulation[J].Journal of Accounting & Economics,August:113-127,1981.

证券市场导报

2002年第8期

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