审计师选聘权配置、市场竞争与独立性-<artentek>电子书

　　　　

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审计师选聘权配置、市场竞争与独立性

作者：龙小海

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mobi/epub/pdf/awz3

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内容简介:

本书首先概括并提炼出一个完整的审计师选聘权配置框架，同时引入审计竞争环境，建立了审计师选聘权配置、审计市场竞争和审计师独立性的分析框架，揭示了三者之间的内在逻辑关系，进而对上述一系列有争议的问题给出了分析性证明和结论；其次，基于该分析框架，分析了独立审计制度发展过程中的审计师进化稳定策略和历史路径依赖，并对我国注册会计师行业的发展变迁给出了新的理论解释和政策建议。

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