本文選題：薩班斯法案 + CPA審計　； 參考：《東北財經(jīng)大學》2006年碩士論文

【摘要】：2001年秋天以來，美國接連爆發(fā)了一系列會計丑聞，安然、世通、施樂相繼報出重大財務事件，使得美國會計也受到極大震撼。隨著安達信退出審計業(yè)，以及《2002年薩班斯法案》的頒布，美國財務丑聞對會計審計等領(lǐng)域的影響越來越大。前車之鑒。馬克思主義哲學觀點，內(nèi)因是事物變化的根本原因，外因是條件。美國一系列會計問題反映出美國公司治理中存在的一系列問題。 本文分為四大部分，分析了薩班斯法案出臺的背景，通過薩班斯法案與我國相關(guān)審計準則的比較差異以及原因的分析，指出我國CPA審計值得借鑒的地方和給予我國的啟示，最后得出結(jié)論和建議。 第一部分通過分析薩班斯法案的出臺背景以及美國系列財務丑聞產(chǎn)生的原因，得出美國采取的相關(guān)措施——《薩班斯——奧克斯利法案》的頒布。 第二部分講述了薩班斯法案中與CPA審計相關(guān)的七個方面規(guī)定，并分析了這些規(guī)定的形成原因。 第三部分是全文的重點。詳細說明了薩班斯法案中值得我國借鑒的地方和給予我國的啟示。具體分為兩個部分：第一部分說明我國CPA審計的現(xiàn)行規(guī)定與《薩班斯法案》的差異，，重點闡述了上述的七個方面規(guī)定與我國的不同，并分析為什么會存在這些差異，以及這些差異可能導致的后果；第二部分重點論述《薩班斯法案》對我國的借鑒與啟示，重點闡述了哪些具體規(guī)定適用于我國，可以引進，哪些可能不適用于我國國情，包括審計與咨詢業(yè)務分離，限制注冊會計師為審計客戶提供非審計業(yè)務；審計師定期輪換，加強對會計師事務所更換的監(jiān)管；創(chuàng)新審計模式，提高注冊會計師獨立性；強化事務所內(nèi)部質(zhì)量控制機制，嚴格執(zhí)行三級復核制度；明確單位負責人和財務主管的會計責任，限制會計師事務所人員跳槽到客戶單位任職；改革審計收費方式；加強注冊會計師行業(yè)自身的建設(shè)；重建審計聘任機制等。 第四部分中的結(jié)論與建議，指出我國應密切關(guān)注和慎重借鑒薩班斯法案中相關(guān)的改革措施，并極力做到與國際大趨勢相趨同。
[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.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關(guān)期刊論文 前1條

1 左海枝;;薩班斯法案對我國審計的啟示[J];中國內(nèi)部審計;2008年08期

本文編號：1771585