| 从审计关系角度分析我国注册会计师独立性问题 |
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| 引用本文： | 邢小玲.从审计关系角度分析我国注册会计师独立性问题[J].温州职业技术学院学报,2006,6(1):26-28. |
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| 作者姓名： | 邢小玲 |
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| 作者单位： | 绍兴文理学院,经济管理分院,浙江,绍兴,312000 |
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| 摘 要： | 审计关系失衡和制衡问题是涉及我国注册会计师独立性的关键性问题。证券市场审计关系是失衡的审计关系，导致了审计独立性先天不足，而我国缺乏有效的监督机制和特殊的审计环境也加剧了对独立性的损害。
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| 关 键 词： | 审计独立性 审计关系 |
| 文章编号： | 1671-4326（2006）01-0026-03 |
| 收稿时间： | 2005-01-05 |
| 修稿时间： | 2005年1月5日 |
An Analysis on China's CPA Independence from the Perspective of Auditing Relationship |
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| XING Xiao-Ling.An Analysis on China''''s CPA Independence from the Perspective of Auditing Relationship[J].Journal of Wenzhou Vocational & Technical College,2006,6(1):26-28. |
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| Authors: | XING Xiao-Ling |
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| Abstract: | The imbalance and balance of auditing relationship concern the critical issue of the independence of China's CPA. The auditing relationship of the stock market is not balanced, which leads to the deficiency of auditor independence. However, the lack of efficient supervision mechanism and specific auditing environment also worsen the issue of independence. |
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| Keywords: | Auditor independence Auditing relationship |
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