9.6千字 15頁(yè)


目 錄


一、審計(jì)報(bào)告失真的成因剖析 ………………………………………………5
(一)外部環(huán)境方面 ………………………………………………………………5
1、行政過(guò)度干預(yù)………………………………………………………………6
2、公司法人治理結(jié)構(gòu)的不合理 ………………………………………………7
3、審計(jì)市場(chǎng)惡性競(jìng)爭(zhēng) ………………………………………………………7
(二)審計(jì)執(zhí)業(yè)界自身方面 …………………………………………………8
1、事務(wù)所自身的雙重屬性 …………………………………………………8
2、出資人、合伙人素質(zhì)低下 ………………………………………………9
3、某些注冊(cè)會(huì)計(jì)師缺乏高尚的職業(yè)道德 ……………………………………9
4、執(zhí)業(yè)人員總體水平不夠?！?
5、行業(yè)監(jiān)管不力……… ……………………………………………………10
二、防止審計(jì)報(bào)告失真的對(duì)策探討…………………………………………11
1、 完善公司內(nèi)部法人治理結(jié)構(gòu)，使委托人不再是被審計(jì)單位………………11
2、健全協(xié)會(huì)自律組織體系，及早建立相應(yīng)的自律委員會(huì)……………………11
3、對(duì)會(huì)計(jì)師事務(wù)所進(jìn)行整合，以提高其抵御外界干預(yù)的能力………………12
4、加強(qiáng)注冊(cè)會(huì)計(jì)師及事務(wù)所的主要負(fù)責(zé)人的專(zhuān)業(yè)技能、職業(yè)道德教育……12
5、堅(jiān)持行業(yè)誠(chéng)信建設(shè)，建立行業(yè)預(yù)警機(jī)制 ……………………………… 12
6、加緊行規(guī)建設(shè)，建立健全各項(xiàng)業(yè)務(wù)的監(jiān)管制度 …………………………13
7、建立有效的行業(yè)處罰機(jī)制，并與法律相結(jié)合 ……………………………13


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中文摘要：目前我國(guó)注冊(cè)會(huì)計(jì)師（CPA）審計(jì)存在的各種問(wèn)題，最終都體現(xiàn)為審計(jì)報(bào)告質(zhì)量的低下?；诖?，本文擬對(duì)我國(guó)民間審計(jì)報(bào)告失真的原因進(jìn)行探討并提出相應(yīng)的對(duì)策。審計(jì)報(bào)告失真的影響因素分外部環(huán)境因素和執(zhí)業(yè)界自身因素：外部環(huán)境方面主要有行政過(guò)度干預(yù)、公司法人治理結(jié)構(gòu)、審計(jì)市場(chǎng)惡性競(jìng)爭(zhēng)等；執(zhí)業(yè)界自身方面主要有事務(wù)所本身性質(zhì)、出資人和合伙人素質(zhì)低下、某些注冊(cè)會(huì)計(jì)師缺乏高尚的職業(yè)道德、執(zhí)業(yè)人員總體水平不夠、行業(yè)監(jiān)管不力等。針對(duì)這種種影響因素，筆者提出了以下對(duì)策：完善公司內(nèi)部法人治理結(jié)構(gòu)、健全協(xié)會(huì)自律組織體系、對(duì)會(huì)計(jì)師事務(wù)所進(jìn)行整合、加強(qiáng)注冊(cè)會(huì)計(jì)師專(zhuān)業(yè)技能和職業(yè)道德教育、堅(jiān)持行業(yè)誠(chéng)信建設(shè)、加緊行規(guī)建設(shè)、建立有效的行業(yè)處罰機(jī)制等。以期能對(duì)避免審計(jì)報(bào)告失真有所啟示。

關(guān)鍵詞：審計(jì)報(bào)告 失真 原因 對(duì)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
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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