审计报告失真的原因及对策研究.doc
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审计报告失真的原因及对策研究,9.6千字 15页目 录一、审计报告失真的成因剖析 5(一)外部环境方面 51、行政过度干预62、公司法人治理结构的不合理 73、审计市场恶性竞争7(二)审计执业界自身方面81、事务所自身的双重属性82、出资人、合伙人素质低下93、某些注册会计师缺乏高尚的职业道德 94、执业人员总体水平不够。95、行业监管不力 10二...
内容介绍
此文档由会员 方晓波 发布
9.6千字 15页
目 录
一、审计报告失真的成因剖析 ………………………………………………5
(一)外部环境方面 ………………………………………………………………5
1、行政过度干预………………………………………………………………6
2、公司法人治理结构的不合理 ………………………………………………7
3、审计市场恶性竞争 ………………………………………………………7
(二)审计执业界自身方面 …………………………………………………8
1、事务所自身的双重属性 …………………………………………………8
2、出资人、合伙人素质低下 ………………………………………………9
3、某些注册会计师缺乏高尚的职业道德 ……………………………………9
4、执业人员总体水平不够。…………………………………………………9
5、行业监管不力……… ……………………………………………………10
二、防止审计报告失真的对策探讨…………………………………………11
1、 完善公司内部法人治理结构，使委托人不再是被审计单位………………11
2、健全协会自律组织体系，及早建立相应的自律委员会……………………11
3、对会计师事务所进行整合，以提高其抵御外界干预的能力………………12
4、加强注册会计师及事务所的主要负责人的专业技能、职业道德教育……12
5、坚持行业诚信建设，建立行业预警机制 ……………………………… 12
6、加紧行规建设，建立健全各项业务的监管制度 …………………………13
7、建立有效的行业处罚机制，并与法律相结合 ……………………………13
2
中文摘要：目前我国注册会计师（CPA）审计存在的各种问题，最终都体现为审计报告质量的低下。基于此，本文拟对我国民间审计报告失真的原因进行探讨并提出相应的对策。审计报告失真的影响因素分外部环境因素和执业界自身因素：外部环境方面主要有行政过度干预、公司法人治理结构、审计市场恶性竞争等；执业界自身方面主要有事务所本身性质、出资人和合伙人素质低下、某些注册会计师缺乏高尚的职业道德、执业人员总体水平不够、行业监管不力等。针对这种种影响因素，笔者提出了以下对策：完善公司内部法人治理结构、健全协会自律组织体系、对会计师事务所进行整合、加强注册会计师专业技能和职业道德教育、坚持行业诚信建设、加紧行规建设、建立有效的行业处罚机制等。以期能对避免审计报告失真有所启示。
关键词：审计报告 失真 原因 对策
Abstract：For the present-day, the different kinds of problems existed in the Audit of China’s CERTIFIED PUBLIC ACCOUNTANTS (CPA for short) can be seen mainly as the low quality of the Audit report. For this reason, the thesis will explore this phenomenon of lacking fidelity in Audit report and provide corresponding solutions. The factors affecting the lacking of fidelity are mostly the external ones and those of executing groups. And the external factors are the excessive interference of administration, the operation structure of the firm juridical person and the vicious competition in the Audit market, etc. For the
3
executing groups these factors consists of the own operation systems of the accounting firm, the low quality of investors and partners, the lacking of noble professional ethics of some CPA, the not-enough supervisal effort in this profession and the overall standard of the operators which can not reach the required point. For those bad factors I will provide in this thesis the solutions as listed here: perfect the operators’ operational structure within the firm, strengthen the self-discipline system of the association, integrate the CPA firms, reinforce the specialized skills and professional ethics education, stick to the honesty and credit construction, quicken the guild construction and set up the effective punishment mechanism, etc. By these I hope this thesis can be an enlightenment to avoid the lacking fidelity in the Audit report.
Keywords：Audit report The lacking of fidelity Affecting factors Solutions
目 录
一、审计报告失真的成因剖析 ………………………………………………5
(一)外部环境方面 ………………………………………………………………5
1、行政过度干预………………………………………………………………6
2、公司法人治理结构的不合理 ………………………………………………7
3、审计市场恶性竞争 ………………………………………………………7
(二)审计执业界自身方面 …………………………………………………8
1、事务所自身的双重属性 …………………………………………………8
2、出资人、合伙人素质低下 ………………………………………………9
3、某些注册会计师缺乏高尚的职业道德 ……………………………………9
4、执业人员总体水平不够。…………………………………………………9
5、行业监管不力……… ……………………………………………………10
二、防止审计报告失真的对策探讨…………………………………………11
1、 完善公司内部法人治理结构，使委托人不再是被审计单位………………11
2、健全协会自律组织体系，及早建立相应的自律委员会……………………11
3、对会计师事务所进行整合，以提高其抵御外界干预的能力………………12
4、加强注册会计师及事务所的主要负责人的专业技能、职业道德教育……12
5、坚持行业诚信建设，建立行业预警机制 ……………………………… 12
6、加紧行规建设，建立健全各项业务的监管制度 …………………………13
7、建立有效的行业处罚机制，并与法律相结合 ……………………………13
2
中文摘要：目前我国注册会计师（CPA）审计存在的各种问题，最终都体现为审计报告质量的低下。基于此，本文拟对我国民间审计报告失真的原因进行探讨并提出相应的对策。审计报告失真的影响因素分外部环境因素和执业界自身因素：外部环境方面主要有行政过度干预、公司法人治理结构、审计市场恶性竞争等；执业界自身方面主要有事务所本身性质、出资人和合伙人素质低下、某些注册会计师缺乏高尚的职业道德、执业人员总体水平不够、行业监管不力等。针对这种种影响因素，笔者提出了以下对策：完善公司内部法人治理结构、健全协会自律组织体系、对会计师事务所进行整合、加强注册会计师专业技能和职业道德教育、坚持行业诚信建设、加紧行规建设、建立有效的行业处罚机制等。以期能对避免审计报告失真有所启示。
关键词：审计报告 失真 原因 对策
Abstract：For the present-day, the different kinds of problems existed in the Audit of China’s CERTIFIED PUBLIC ACCOUNTANTS (CPA for short) can be seen mainly as the low quality of the Audit report. For this reason, the thesis will explore this phenomenon of lacking fidelity in Audit report and provide corresponding solutions. The factors affecting the lacking of fidelity are mostly the external ones and those of executing groups. And the external factors are the excessive interference of administration, the operation structure of the firm juridical person and the vicious competition in the Audit market, etc. For the
3
executing groups these factors consists of the own operation systems of the accounting firm, the low quality of investors and partners, the lacking of noble professional ethics of some CPA, the not-enough supervisal effort in this profession and the overall standard of the operators which can not reach the required point. For those bad factors I will provide in this thesis the solutions as listed here: perfect the operators’ operational structure within the firm, strengthen the self-discipline system of the association, integrate the CPA firms, reinforce the specialized skills and professional ethics education, stick to the honesty and credit construction, quicken the guild construction and set up the effective punishment mechanism, etc. By these I hope this thesis can be an enlightenment to avoid the lacking fidelity in the Audit report.
Keywords：Audit report The lacking of fidelity Affecting factors Solutions
