我国民间审计独立性的缺失及对策.doc
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我国民间审计独立性的缺失及对策,17000字摘要独立、客观、公正一直被视为是审计行业职业道德中不可或缺的首要内容，也是审计行业立足社会获取公众信任的根本，而独立性则是根本的根本。然而近年来国内外的审计诉讼案件爆炸使社会审计独立性受到了严重的质疑。前几年的“绿大地”、“万福生科”和近年中国证监会对会计师事务所的处罚案件，以及国际上的安然事件、世通事件，...
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摘 要
独立、客观、公正一直被视为是审计行业职业道德中不可或缺的首要内容，也是审计行业立足社会获取公众信任的根本，而独立性则是根本的根本。然而近年来国内外的审计诉讼案件爆炸使社会审计独立性受到了严重的质疑。前几年的“绿大地”、“万福生科”和近年中国证监会对会计师事务所的处罚案件，以及国际上的安然事件、世通事件，由审计独立性缺失导致审计失败的例子不胜枚举，所以对民间审计独立性的研究显得尤为重要。
本文首先对民间审计独立性的概念及深层内涵进行了阐述，定义了实质上独立和形式上独立这两个重要概念；其次论述了我国民间审计的现状，提出了我国民间审计独立性缺失这一问题；继而按照这些现状和审计独立性的理论，从外部和内部两大因素共六个方面对影响独立性的因素进行了分析,包括审计市场方面、审计委托模式方面、行业监管方面、业务范围方面、人员素质方面以及会计师事务所规模和组织形式方面；最后根据这些因素提出了加强民间审计独立性的六个对策。
通过对我国民间审计独立性的现状叙述，深入分析我国民间审计独立性缺失的原因，并针对这些原因提出的改进的构想，希望能对提高我国民间审计独立性，引导我国注册会计师行业走向健康发展的道路起到一定作用。
关键词：民间审计 审计独立性 注册会计师 审计委托模式
Abstract
Independence, objectivity, impartiality has been considered as the primary content of professional ethics in audit industry. And it is also the foundation to access the trust from the public. Independence is the most important among these three. However, in recent years, the explosion of audit court cases in domestic and international conduce a serious suspicion to the social auditing independence. There are numerous examples of the audit failure, such as the "Lv dadi" and "Wan fushengke” a few years ago, the punishment on the CPA Offices of the China Securities Regulatory Commission in recent years, and international events on the Enron, WorldCom. Therefore the research on the independence of the audit is particularly important.
This paper firstly made a definition of social auditing independence and elaborated the related theories, then introduced the formal independence and essence independence. The formal independence and essence independence are two areas of auditing independence. They are inseparable and have differences. Secondly, this paper explained the present situation of China, including the CPA Offices and CPA. Then this paper analyzed the auditing independence factors based on the present situation, including the auditing market, the mode of Auditing Appointment Right, the industry regulator, the business scope, the quality of personnel and the size and organization of accounting firms. Finally, based on these factors, this paper brings forward six countermeasures that can strengthen the independence of the audit.
Through the current situation of social audit independence narrative, in-depth analysis of the reasons for lack of social audit independence and improve ideas proposed for these reasons, hoping to improve the social audit independence our country, and guide to the healthy development of the CPA profession play a role in the road.
Keywords: Social Audit Auditing Independence Certified Public Accountant
Mode of Auditing Appointment Right
目 录
引 言 1
第一章 审计独立性的概念及深层内涵 2
1.1 审计独立性的概念 2
1.2 审计独立性的深层内涵 2
第二章 我国民间审计独立性的现状及缺失问题 4
2.1 我国民间审计独立性的现状 4
2.2 我国民间审计独立性缺失问题 6
第三章 我国民间审计独立性缺失的成因分析 8
3.1 我国民间审计独立性缺失的外部因素分析 8
3.1.1 审计市场竞争激烈 8
3.1.2 现行委托模式存在弊端 9
3.1.3 政府和行业监管体制不健全 9
3.2 我国民间审计独立性缺失的内部因素分析 10
3.2.1 会计师事务所非审计服务不规范 10
3.2.2 会计师事务所执业人员素质较低 10
3.2.3 会计师事务所的规模和组织形式存在缺陷 11
第四章 提高审计独立性的对策 11
4.1 培育良好的审计市场环境 11
4.2 改进审计委托与受托关系 12
4.3 健全相关审计法规与建立独立的监管机构 13
4.4 规范会计师事务所业务范围 14
4.5 加强注册会计师素质管理体系建设 15
4.6 加速会计师事务所整合 16
结 论 17
致 谢 19
参考文献 20
摘 要
独立、客观、公正一直被视为是审计行业职业道德中不可或缺的首要内容，也是审计行业立足社会获取公众信任的根本，而独立性则是根本的根本。然而近年来国内外的审计诉讼案件爆炸使社会审计独立性受到了严重的质疑。前几年的“绿大地”、“万福生科”和近年中国证监会对会计师事务所的处罚案件，以及国际上的安然事件、世通事件，由审计独立性缺失导致审计失败的例子不胜枚举，所以对民间审计独立性的研究显得尤为重要。
本文首先对民间审计独立性的概念及深层内涵进行了阐述，定义了实质上独立和形式上独立这两个重要概念；其次论述了我国民间审计的现状，提出了我国民间审计独立性缺失这一问题；继而按照这些现状和审计独立性的理论，从外部和内部两大因素共六个方面对影响独立性的因素进行了分析,包括审计市场方面、审计委托模式方面、行业监管方面、业务范围方面、人员素质方面以及会计师事务所规模和组织形式方面；最后根据这些因素提出了加强民间审计独立性的六个对策。
通过对我国民间审计独立性的现状叙述，深入分析我国民间审计独立性缺失的原因，并针对这些原因提出的改进的构想，希望能对提高我国民间审计独立性，引导我国注册会计师行业走向健康发展的道路起到一定作用。
关键词：民间审计 审计独立性 注册会计师 审计委托模式
Abstract
Independence, objectivity, impartiality has been considered as the primary content of professional ethics in audit industry. And it is also the foundation to access the trust from the public. Independence is the most important among these three. However, in recent years, the explosion of audit court cases in domestic and international conduce a serious suspicion to the social auditing independence. There are numerous examples of the audit failure, such as the "Lv dadi" and "Wan fushengke” a few years ago, the punishment on the CPA Offices of the China Securities Regulatory Commission in recent years, and international events on the Enron, WorldCom. Therefore the research on the independence of the audit is particularly important.
This paper firstly made a definition of social auditing independence and elaborated the related theories, then introduced the formal independence and essence independence. The formal independence and essence independence are two areas of auditing independence. They are inseparable and have differences. Secondly, this paper explained the present situation of China, including the CPA Offices and CPA. Then this paper analyzed the auditing independence factors based on the present situation, including the auditing market, the mode of Auditing Appointment Right, the industry regulator, the business scope, the quality of personnel and the size and organization of accounting firms. Finally, based on these factors, this paper brings forward six countermeasures that can strengthen the independence of the audit.
Through the current situation of social audit independence narrative, in-depth analysis of the reasons for lack of social audit independence and improve ideas proposed for these reasons, hoping to improve the social audit independence our country, and guide to the healthy development of the CPA profession play a role in the road.
Keywords: Social Audit Auditing Independence Certified Public Accountant
Mode of Auditing Appointment Right
目 录
引 言 1
第一章 审计独立性的概念及深层内涵 2
1.1 审计独立性的概念 2
1.2 审计独立性的深层内涵 2
第二章 我国民间审计独立性的现状及缺失问题 4
2.1 我国民间审计独立性的现状 4
2.2 我国民间审计独立性缺失问题 6
第三章 我国民间审计独立性缺失的成因分析 8
3.1 我国民间审计独立性缺失的外部因素分析 8
3.1.1 审计市场竞争激烈 8
3.1.2 现行委托模式存在弊端 9
3.1.3 政府和行业监管体制不健全 9
3.2 我国民间审计独立性缺失的内部因素分析 10
3.2.1 会计师事务所非审计服务不规范 10
3.2.2 会计师事务所执业人员素质较低 10
3.2.3 会计师事务所的规模和组织形式存在缺陷 11
第四章 提高审计独立性的对策 11
4.1 培育良好的审计市场环境 11
4.2 改进审计委托与受托关系 12
4.3 健全相关审计法规与建立独立的监管机构 13
4.4 规范会计师事务所业务范围 14
4.5 加强注册会计师素质管理体系建设 15
4.6 加速会计师事务所整合 16
结 论 17
致 谢 19
参考文献 20
