F239.43
本文在对注册会计师独立性现状考察的基础上,探讨设置注册会计师审计独立性衡量标准体系的基本框架.
On the basis of evaluating the current condition of CPA independency in China, this paper probes into the fundamental principles of setting the CPA independency standards and the structure of system of measuring the standards in question.
张蔚文.试论注册会计师审计独立性衡量标准[J].审计与经济研究,2007,(5):