安然事件与审计独立

• 来源期刊: 中国注册会计师
• 学科: 经济
• 关键词: 安然事件 会计职业道德 审计独立性 审计质量 改革方案 管理咨询业务 审计师 定期轮换
• 年，卷（期）: 2002,（5）
• 页码范围: 19-21
• 页数: 3页
• 分类号: F239.2
• 语种: 中文

摘要

< Abstract> The Enron collapse in the UnitedStates will bring about a far-reaching and sig-nificant reform on the accounting system focus-ing on audit independence and accountingsupervision. The article focuses on the auditindependence issues in the United States. First,it summarizes issues concerning independence,then analyzes two reforms intended to strengthenindependence, namely, the separation of auditand management consultation, and periodic ro-tation of auditors. At last, it discusses the stand-point of the SEC.