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本文通过注册会计师独立与西方国家法官独立的对比得出了两者的差异,但又从注册会计师审计的发展看到了两者有趋于相似的地方。进而提出了注册会计师领域可以使用一些西方国家提高法官独立性的方法来提高注册会计师的独立性和权威性。
This article draws the difference between the independent certified public accountant and the independent judge of western countries. However, from the development of certified public accountant auditing, we can see that the two tend to be similar. Then it puts forward that the field of certified public accountants can use some western countries to improve the independence of judges to improve the independence and authority of certified public accountants.