财政部门如何监督会计师事务所执业质量

发布时间：2017-12-31 09:36

本文关键词：财政部门如何监督会计师事务所执业质量　出处：《中国财政》2014年16期 　论文类型：期刊论文

【摘要】：正近年来,一些会计师事务所不严格遵守审计准则,对被审单位虚假财务报表"数字搬家",出具虚假审计报告,严重影响到行业诚信度和社会公信力。笔者针对注册会计师行业审计执业质量问题及成因,提出点面结合、查防并举、建立监督系统的财政监管对策建议。把握病因对症下药1.单位账表造假谋利。不少单位财务"内外两套账,多表多用途"。这些单位的会计人员执业中既要严格遵守国家财经法规,又要服从单位负责人的管束与指令,当单位利益与国家利益(如纳税)发生冲突时,往往会以单位利益为重,违心"踩红线,做假账",单位的财
[Abstract]:Just in recent years, some accounting firms do not strictly comply with the auditing standards of the audited units of false financial statements "digital move", issued false audit reports, seriously affect the integrity and credibility of the industry. According to the CPA auditing quality problems and causes, put forward combining point, check prevention, financial supervision countermeasures and suggestions on establishing supervision system. To grasp the cause of 1. units of account form an antidote against the disease. Many financial fraud from inside and outside two sets of accounts, multi table and multi purposes. These units accounting personnel should not only comply with the national financial regulations in practice, must obey the units responsible for the bundle and order of a person, when the unit and national interests (such as tax) when a conflict occurs, often in units of interests, will "step on the red line, do false account", the property unit

【作者单位】：甘肃省科学院;
【分类号】：F233
【正文快照】： 近年来,一些会计师事务所不严格遵守审计准则,对被审单位虚假财务报表“数字搬家”,出具虚假审计报告,严重影响到行业诚信度和社会公信力。笔者针对注册会计师行业审计执业质量问题及成因,提出点面结合、查防并举、建立监督系统的财政监管对策建议。把握病因对症下药1.单位账

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