| 证券监管与独立审计 |
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| 引用本文： | 张琳,薛桂筠.证券监管与独立审计[J].商丘职业技术学院学报,2003,2(4):18-19. |
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| 作者姓名： | 张琳 薛桂筠 |
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| 作者单位： | 1. 中原油田分公司,会计中心,河南,濮阳,457000
2. 河南大学《数学季刊》编辑部,河南,开封,475001 |
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| 摘 要： | 我国证券市场的发展给独立审计提供了机遇,也提出了挑战。从独立审计与证券监管的关系、独立审计在证券监管中 面临的问题出发,认为中国的独立审计面临着极大的挑战,需妥善应对。
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| 关 键 词： | 独立审计 证券监管 信息失真 |
| 文章编号： | 1671-8127(2003)04-0018-02 |
| 修稿时间： | 2002年11月9日 |
Securities Supervision and Independent Auditing |
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| ZHANG Lin,XUE Gui-jun.Securities Supervision and Independent Auditing[J].Journal of Shangqiu Vocational and Technical College,2003,2(4):18-19. |
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| Authors: | ZHANG Lin XUE Gui-jun |
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| Abstract: | The development of Chinese securities business has offered independent auditing opportunity and also brought forward challenge. It is all along industry concerned issue that independent auditing will take on what roles and how to confront this challenge in high developed securities marketing. This paper discusses the relation between independent auditing and securities supervise and the problem being faced with independent auditing in securities supervise. The paper thinks that Chinese independent auditing is facing huge challenge and need proper reply. |
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| Keywords: | independent auditing securities supervise information distortion |
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