| 变革财务报表审计委托及付费方式的思考 |
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| 引用本文： | 王松华.变革财务报表审计委托及付费方式的思考[J].安徽农业大学学报,2004(1):66-69. |
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| 作者姓名： | 王松华 |
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| 作者单位： | 安徽农业大学监察审计室 |
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| 摘 要： | 针对目前注册会计师行业出现的诚信危机，独立性不高，本文从注册会计师行业发展的历史，探索影响注册会计师独立性的根本原因，并提出改革的思路:即变革财务报表审计委托及付费方式。
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| 关 键 词： | 财务报表审计 独立性 委托 付费 |
Pondering over the Method of Reforming Financial Statement Audit Entrust and Paying Fees |
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| WANG Song - hua.Pondering over the Method of Reforming Financial Statement Audit Entrust and Paying Fees[J].Journal of Anhui Agricultural University,2004(1):66-69. |
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| Authors: | WANG Song - hua |
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| Institution: | Office of Supervision and Audit, Anhui Agricultural University |
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| Abstract: | Countering the honesty and reputation crisis appears in the registered certified accountant profession at present, this article tends to probe the basic reason which will influence the independence of registered certified accountant in view of the developing history of this trade and profession, at the same time, a new reforming thought will he proposed: reforming the methods of financial statement audit and paying fees. |
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| Keywords: | financial statement audit independence commission: payment |
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