论《萨班斯法案》对我国CPA审计的借鉴与启示

发布时间：2018-04-19 04:25

本文选题：萨班斯法案 + CPA审计　；参考：《东北财经大学》2006年硕士论文

【摘要】：2001年秋天以来，美国接连爆发了一系列会计丑闻，安然、世通、施乐相继报出重大财务事件，使得美国会计也受到极大震撼。随着安达信退出审计业，以及《2002年萨班斯法案》的颁布，美国财务丑闻对会计审计等领域的影响越来越大。前车之鉴。马克思主义哲学观点，内因是事物变化的根本原因，外因是条件。美国一系列会计问题反映出美国公司治理中存在的一系列问题。本文分为四大部分，分析了萨班斯法案出台的背景，通过萨班斯法案与我国相关审计准则的比较差异以及原因的分析，指出我国CPA审计值得借鉴的地方和给予我国的启示，最后得出结论和建议。第一部分通过分析萨班斯法案的出台背景以及美国系列财务丑闻产生的原因，得出美国采取的相关措施——《萨班斯——奥克斯利法案》的颁布。第二部分讲述了萨班斯法案中与CPA审计相关的七个方面规定，并分析了这些规定的形成原因。第三部分是全文的重点。详细说明了萨班斯法案中值得我国借鉴的地方和给予我国的启示。具体分为两个部分：第一部分说明我国CPA审计的现行规定与《萨班斯法案》的差异，，重点阐述了上述的七个方面规定与我国的不同，并分析为什么会存在这些差异，以及这些差异可能导致的后果；第二部分重点论述《萨班斯法案》对我国的借鉴与启示，重点阐述了哪些具体规定适用于我国，可以引进，哪些可能不适用于我国国情，包括审计与咨询业务分离，限制注册会计师为审计客户提供非审计业务；审计师定期轮换，加强对会计师事务所更换的监管；创新审计模式，提高注册会计师独立性；强化事务所内部质量控制机制，严格执行三级复核制度；明确单位负责人和财务主管的会计责任，限制会计师事务所人员跳槽到客户单位任职；改革审计收费方式；加强注册会计师行业自身的建设；重建审计聘任机制等。第四部分中的结论与建议，指出我国应密切关注和慎重借鉴萨班斯法案中相关的改革措施，并极力做到与国际大趋势相趋同。
[Abstract]:Since the fall of 2001, a series of accounting scandals have broken out in the United States. Enron, WorldCom and Xerox have reported major financial events one after another.With the withdrawal of Andersen from the auditing industry and the promulgation of Sarbanes Act in 2002, the impact of American financial scandals on accounting and auditing has become more and more significant.A warning to the future.Marxist philosophical point of view, internal cause is the fundamental cause of change, external cause is the condition.A series of accounting problems in the United States reflect the existence of a series of problems in corporate governance in the United States.This paper is divided into four parts, analyzes the background of Sarbanes Act, points out that the CPA audit in our country is worth drawing lessons from and enlightens our country through the comparative differences between Sarbanes Act and the relevant auditing standards of our country and the analysis of the reasons.Finally, conclusions and recommendations are drawn.The first part, by analyzing the background of Sarbanes Act and the causes of a series of financial scandals in the United States, comes to the conclusion that the Sarbanes-Oxley Act was promulgated by the United States.The second part describes seven aspects of Sarbanes Act related to CPA audit, and analyzes the reasons for the formation of these provisions.The third part is the focus of the paper.This paper explains in detail the reference of Sarbanes Act and the enlightenment to our country.It is divided into two parts: the first part explains the differences between the current regulations of CPA audit in China and the Sarbanes Act, and focuses on the differences between the above seven provisions and China, and analyzes why these differences exist.The second part focuses on the reference and inspiration of Sarbanes Act to our country, which specific provisions can be applied to our country, which can be introduced, which may not be applicable to our national conditions.It includes the separation of audit and consulting business, the restriction of CPA to provide non-audit services for audit clients, the regular rotation of auditors, the strengthening of supervision over the change of accounting firms, the innovation of audit models and the improvement of the independence of CPAs.Strengthen the internal quality control mechanism of the firm, strictly implement the three-level review system; clarify the accounting responsibilities of the head of the unit and the chief financial officer, limit the staff of the accounting firm to switch jobs to the client unit, reform the audit charging method;Strengthen the construction of CPA profession itself, and rebuild the auditing appointment mechanism and so on.The fourth part of the conclusions and recommendations, pointed out that China should pay close attention to and carefully draw lessons from the Sarbanes Act of the relevant reform measures, and strive to achieve convergence with the international trend.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】