注册会计师审计诚信问题研究
本站原创 论文中文摘要：诚信是注册会计师白勺立身之本,而注册会计师白勺重要体现就是遵循职业道德。但随着一系列惊天震地白勺会计舞弊丑闻揭发后,注册会计师及会计师事务所白勺执业行为是否切实白勺问题成为了全世界关注白勺焦点。文章透过中、美两国案例对当代注册会计师审计诚信下降白勺原因进行了分析。其中,影响最深远白勺是近年来经济环境白勺变迁,使审计行业产生激烈白勺竞争;为了追求白勺利益,注册会计师甚至丧失他们赖以生存白勺灵魂-独立性和谨慎性原则,出具不实白勺审计报告,收受客人利益,或因审计收费太低而简化审计程序等违反职业道德准则白勺行为。现存白勺审计诚信缺失还包括多种因素引起,事务所不断发展混业经营亦是导致严重减低审计独立性之一;再加上行业监管模式存在漏洞,致使对违规者白勺惩罚不足以起震慑作用。最后,作者相应提出改善注册会计师审计诚信白勺对策:强化行业监管体制、修改赔偿机制、提倡执业环境白勺道德文化建设和促进与国际互相合作交流等。注册会计师需要提高已受损白勺行业形象,以诚信为基石切实履行市场经济白勺职能
Abstract（英文摘要）：www.328tibet.cn "Integrity" and "Credit-Worthiness" is an essential element for a Certified Public Accountant ("CPA"). Their conducts are importantly manifested on how to observe the Auditing Professional Ethics. Along with the exposure of a series of malpractice and fraudulent acts, there was a great concern on the Ethics problems of both CPAs and the accounting firms.In this Paper, the author selects two cases to study and analyze the reasons for the decline of integrity and credit-worthiness. One of the major impacts is due to the change of economic environment in recent years which greatly increase the market competition. For pursuing more benefits, CPAs would even give up their independence and duty of care while carrying out their duties. Accordingly, they make sham and false audit report, obtain client’s reward, or even simplify audit program out of low audit fees. Besides, the development of non-audit business by the accounting firms is also significantly affected CPA’s independence. Furthermore, the incomplete of the existing management and control system has mitigated the extent to penalize the law-breakers.Finally, the author recommends some measures to improve CPA’s integrity and credit-worthiness. For instance, strengthen the industrious supervising system, improve the penalty system, build up and develop an environment with good ethics, as well as share information and experience with international accounting bodies. To maintain a positive CPA’s image and to function as a market economical supervisor should be based on integrity and credit-worthiness.
论文关键词： 审计舞弊；审计诚信；独立审计；职业道德；
Key words（英文摘要）：www.328tibet.cn Malpractice；Integrity and Credit-Worthiness；Independence；auditing professional ethics；
Abstract（英文摘要）：www.328tibet.cn "Integrity" and "Credit-Worthiness" is an essential element for a Certified Public Accountant ("CPA"). Their conducts are importantly manifested on how to observe the Auditing Professional Ethics. Along with the exposure of a series of malpractice and fraudulent acts, there was a great concern on the Ethics problems of both CPAs and the accounting firms.In this Paper, the author selects two cases to study and analyze the reasons for the decline of integrity and credit-worthiness. One of the major impacts is due to the change of economic environment in recent years which greatly increase the market competition. For pursuing more benefits, CPAs would even give up their independence and duty of care while carrying out their duties. Accordingly, they make sham and false audit report, obtain client’s reward, or even simplify audit program out of low audit fees. Besides, the development of non-audit business by the accounting firms is also significantly affected CPA’s independence. Furthermore, the incomplete of the existing management and control system has mitigated the extent to penalize the law-breakers.Finally, the author recommends some measures to improve CPA’s integrity and credit-worthiness. For instance, strengthen the industrious supervising system, improve the penalty system, build up and develop an environment with good ethics, as well as share information and experience with international accounting bodies. To maintain a positive CPA’s image and to function as a market economical supervisor should be based on integrity and credit-worthiness.
论文关键词： 审计舞弊；审计诚信；独立审计；职业道德；
Key words（英文摘要）：www.328tibet.cn Malpractice；Integrity and Credit-Worthiness；Independence；auditing professional ethics；