国家基金委学科类别:谁能帮我找到关于"社会审计独立性"的外文文献?谢谢

来源:百度文库 编辑:查人人中国名人网 时间:2024/04/28 18:46:55

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Observing the Promotion of Audit Independence from Audit externality

LiXue,WANG Xiu-hua

(Department of Accounting of Management College,Qingdao Ocean University,Qingdao266071 China)

Key words:audit independence;audit externality;the relationship of audit independence and audit externality

Abstract:At first,The essay introduces the externality and the classify of externality before analyzing the cause and influence of audit independence,and then expounds the relationship of audit independence and audit externality.Finally in puts forward the preliminary idea of realizing audit independence.