审计独立性的探讨与分析

发布时间：2018-02-25 09:45

本文关键词： 审计独立性执业者的独立性职业的独立性　出处：《暨南大学》2008年硕士论文　论文类型：学位论文

【摘要】： 现行的审计基础框架中,独立性一直被视为审计的基石与灵魂,如何保持审计的独立性是做好审计的基础工作之一。缺乏独立性是审计失真与质量下降的重要因素。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的会计方法。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的缺失。尤其近年来发生在欧美、中国及香港地区的几宗影响比较显着的审计失败的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,加上制度上的不健全,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的声望。为了提高当前注册会计师的审计质量及挽回在大众心中的注册会计师形象,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的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]:In the current audit framework, independence has always been regarded as the cornerstone and soul of audit. How to maintain the independence of audit is one of the basic work of audit. Lack of independence is an important factor of audit distortion and quality decline. It is also possible that auditors muddle through without requiring companies to use the most appropriate accounting methods. In recent years, audit failure cases have occurred frequently, causing huge losses to accounting firms, enterprises and society, reflecting the lack of audit independence of certified public accountants in our country, especially in Europe and the United States in recent years. Several cases of audit failure in China and Hong Kong have given the author personal experience in the face of severe test of audit independence. However, the frozen three feet, not the cold of 1st, in the final analysis, It is because auditors are willing to use the law and sacrifice their professional integrity to offset the temptation of profit, coupled with inadequate systems and inadequate supervision. Trade self-discipline alone is not enough to restore the reputation of CPAs in the eyes of the public. In order to improve the audit quality of CPA and restore the image of CPA in the public mind, this paper makes a preliminary discussion and analysis on the audit independence. This paper explains and summarizes some reasons that affect the independence of audit and provides some protective measures, hoping to give some suggestions to the development and expansion of CPA profession.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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