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本文主要从注册会计师行业管制模式的变革、非审计服务的限制、建立审计合伙人定期强制轮换制等六个方面探讨了美国提高注册会计师审计独立性的新举措。
This paper mainly discusses the new measures of the United States to improve the auditing independence of certified public accountants from six aspects: the change of CPA industry control mode, the restriction of non-audit services, and the establishment of regular mandatory rotation of audit partners.