论关系对会计审计之影响

发布时间：2018-12-16 13:23

【摘要】：本文主要探讨了中国社会流行的"关系"对会计审计等方面的影响。关系犹如一刀之双刃,有利也有弊。从有利的方面看,它是人类社会的润滑剂,并能促进人与人之间的和谐;从生产经营的角度看,它可以降低成本,提高营运效率。但关系如果使用不当或过度,则会成为祸患之源。从关系对会计的影响来看,关系是资产也是负债。笔者认为,如果一个企业的关系资产与负债的数额巨大而足以影响报表使用者的决策时,可以考虑以"附注"方式予以揭露。从关系对审计的影响来看,如果会计师与受审计之企业之间存在密切"关系",则该会计师应自动回避这项审计。笔者建议,应在会计师职业道德规范中对其予以点明规范。从关系对揭弊意愿与职业道德的影响来看,社会各个层面都应该注意"关系"所可能引起的不公平和不正义,因而,个人在关系行为操守中必须有所制约。
[Abstract]:This paper mainly discusses the influence of the popular "relationship" on accounting and auditing in China. A relationship is like a double blade, both good and bad. From a favorable point of view, it is the lubricant of human society and can promote the harmony between people. From the point of view of production and management, it can reduce the cost and improve the operation efficiency. But if relationships are misused or overused, they can be a source of disaster. From the impact of relationship on accounting, relationship is assets and liabilities. The author believes that if the amount of relational assets and liabilities of an enterprise is large enough to affect the decision of the users of the statements, it can be revealed by way of "notes". If there is a close "relationship" between the accountant and the audited enterprise, the accountant should avoid the audit automatically. The author suggests that it should be specified in the professional ethics of accountants. From the perspective of the influence of relationship on the will to expose malpractice and professional ethics, all levels of society should pay attention to the unfairness and injustice that may be caused by "relationship", therefore, individuals must be restricted in the conduct of relation behavior.
【作者单位】：美国宾州州立布隆斯堡大学;
【分类号】：F233;F239.4

【相似文献】