Title :
On the relations between China and the auditing commission
Author_Institution :
Sch. of Econ. & Manage., Anyang Inst. of Technol., Anyang, China
Abstract :
In recent years, people have institutional arrangements of the CPA had a doubt. That lead to "an independent audit is not independent, "the major factor is the actual choice and pay the audit fees accounting firm that audited entity management. I believe that auditor independence from the source control problem, we must reform the current mode of unreasonable audit commission should be under the securities regulatory authorities set up special institutions such as the Audit Committee on behalf of the public exercise of public authority and selection of certified public accountants Supervision.
Keywords :
auditing; public administration; China; auditing commission; auditor independence; certified public accountants; independent audit; public authority; securities regulatory authorities; Companies; Contracts; Economics; Government; Law; Remuneration; Security; Audit Committee; commissioned; independent audit; model;
Conference_Titel :
Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
Conference_Location :
Deng Leng
Print_ISBN :
978-1-4577-0535-9
DOI :
10.1109/AIMSEC.2011.6010262