民国时期注册会计师审计独立性探究

民国时期,随着本土资本主义工商业的迅速发展,为满足时代发展的需要,注册会计师作为一项新兴职业应运而生. 本文从注册会计师审计的制度设计、机构构成、法律法规、人事选任、审计方法等多个方面探究了民国时期的注册会计师审计的独立性.

Research on the independence of China certified public accountants audit during the Republic of China

During the period of the republic of China,with the rapid development of domestic capitalist indus-try and commerce,in order to meet the needs of the development of era,the certified public accountants,as a new profession arises at the historic moment.This paper introduces the rise of the departure from certified pub-lic accountants audit this system design,organization constitution,laws and regulations,personnel selection,au-dit methods to explore the many ways.