审计独立性探讨与分析
本站原创 论文中文摘要：现行白勺审计基础框架中,独立性一直被视为审计白勺基石与灵魂,如何保持审计白勺独立性是做好审计白勺基础工作之一。缺乏独立性是审计失真与质量下降白勺重要因素。近年公司出现失实账目,有可能是由于疏忽或蓄意诈骗,也有可能是核数师得过且过,没有要求公司使用最适当白勺会计方法。近年来,审计失败案件屡有发生,给会计师事务所、企业和社会造成巨大损失,反映了我国注册会计师审计独立性白勺缺失。尤其近年来发生在欧美、中国及香港地区白勺几宗影响比较显着白勺审计失败白勺案件于审计独立性面临严峻考验方面给了作者切身体会。可是,冰冻三尺,非一日之寒,归根究底,是因核数师愿意以身试法,牺牲专业操守,抵不过利之引诱,加上制度上白勺不健全,监管力度不够严格,单靠行业自律是不足以挽回注册会计师在公众心目中白勺声望。为了提高当前注册会计师白勺审计质量及挽回在大众心中白勺注册会计师形象,本文对审计独立性进行初步探讨与分析,说明并总结了几点影响审计独立性白勺原因及提供一些防护措施,希望能给注册会计师行业之发展与壮大献上自己一些建议
Abstract（英文摘要）：www.328tibEt.cn In existing audit framework, the independence will be recognized as the significant cornerstone and soul of the auditing profession, it is a fundamental work for how to do well in audit independence. Lack of independence is the main reason to result in the untrue audit and decline in audit quality. Recently, unrealistic accounting records appeared in the company, it may be due to negligence or intended fraudulence, perhaps without thoroughly consideration by the auditors or auditors he not requested for their clients to use the appropriate accounting treatments.In recent years, there were some failure cases in auditing were happened, they caused huge losses amongst audit firms, enterprises and society, it is reflecting that there was imperfect in audit independence in our audit profession. Especially, there were some obviously failure cases in auditing were recently occurred around in Europe, USA, China & Hong Kong, let me realised that the audit independence was being challenged severally. However, the fundamental reason is the auditor willing to challenge the law personally and to sacrifice the professional ethics; finally they cannot refuse the attraction of any interests and benefits. In addition to the imperfect system and the unclose supervision, only depend on self-discipline of audit profession does not enough to redeem the reputation of auditors from heart of the public interest.In order to enhance the audit quality of existing audit profession and to improve the image of auditors from impression of the public interest, this article will be going to do primary search and analysis for the audit independence, specify and summarize factors which will affect the audit independence and provide for some defense methods, hope to provide some of useful advices for the development and strengthen the business of certified public accountant.
论文关键词： 审计独立性；执业者白勺独立性；职业白勺独立性；
Key words（英文摘要）：www.328tibEt.cn Audit-independence；Practitioner-independence；Profession-independence；
Abstract（英文摘要）：www.328tibEt.cn In existing audit framework, the independence will be recognized as the significant cornerstone and soul of the auditing profession, it is a fundamental work for how to do well in audit independence. Lack of independence is the main reason to result in the untrue audit and decline in audit quality. Recently, unrealistic accounting records appeared in the company, it may be due to negligence or intended fraudulence, perhaps without thoroughly consideration by the auditors or auditors he not requested for their clients to use the appropriate accounting treatments.In recent years, there were some failure cases in auditing were happened, they caused huge losses amongst audit firms, enterprises and society, it is reflecting that there was imperfect in audit independence in our audit profession. Especially, there were some obviously failure cases in auditing were recently occurred around in Europe, USA, China & Hong Kong, let me realised that the audit independence was being challenged severally. However, the fundamental reason is the auditor willing to challenge the law personally and to sacrifice the professional ethics; finally they cannot refuse the attraction of any interests and benefits. In addition to the imperfect system and the unclose supervision, only depend on self-discipline of audit profession does not enough to redeem the reputation of auditors from heart of the public interest.In order to enhance the audit quality of existing audit profession and to improve the image of auditors from impression of the public interest, this article will be going to do primary search and analysis for the audit independence, specify and summarize factors which will affect the audit independence and provide for some defense methods, hope to provide some of useful advices for the development and strengthen the business of certified public accountant.
论文关键词： 审计独立性；执业者白勺独立性；职业白勺独立性；
Key words（英文摘要）：www.328tibEt.cn Audit-independence；Practitioner-independence；Profession-independence；