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论商事账簿的信息质量保障机制及完善。

问答题
2022-01-06 00:12
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正确答案

(一)确立商主体内部的信息质量责任制:
(1)CEO和CFO的个人认证制度;
(2)审计委员会的制衡;
(3)信息披露的透明度和及时性;
(二)增强审计的独立性:
(1)增强审计员的独立性;
(2)强化会计师行业的监管;
(三)强化造假者的责任。


试题解析

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