本文關(guān)鍵詞： 審計(jì)獨(dú)立性 執(zhí)業(yè)者的獨(dú)立性 職業(yè)的獨(dú)立性　出處：《暨南大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 現(xiàn)行的審計(jì)基礎(chǔ)框架中,獨(dú)立性一直被視為審計(jì)的基石與靈魂,如何保持審計(jì)的獨(dú)立性是做好審計(jì)的基礎(chǔ)工作之一。缺乏獨(dú)立性是審計(jì)失真與質(zhì)量下降的重要因素。近年公司出現(xiàn)失實(shí)賬目,有可能是由于疏忽或蓄意詐騙,也有可能是核數(shù)師得過(guò)且過(guò),沒(méi)有要求公司使用最適當(dāng)?shù)臅?huì)計(jì)方法。 近年來(lái),審計(jì)失敗案件屢有發(fā)生,給會(huì)計(jì)師事務(wù)所、企業(yè)和社會(huì)造成巨大損失,反映了我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)獨(dú)立性的缺失。尤其近年來(lái)發(fā)生在歐美、中國(guó)及香港地區(qū)的幾宗影響比較顯著的審計(jì)失敗的案件于審計(jì)獨(dú)立性面臨嚴(yán)峻考驗(yàn)方面給了作者切身體會(huì)�？墒�,冰凍三尺,非一日之寒,歸根究底,是因核數(shù)師愿意以身試法,犧牲專業(yè)操守,抵不過(guò)利之引誘,加上制度上的不健全,監(jiān)管力度不夠嚴(yán)格,單靠行業(yè)自律是不足以挽回注冊(cè)會(huì)計(jì)師在公眾心目中的聲望。 為了提高當(dāng)前注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量及挽回在大眾心中的注冊(cè)會(huì)計(jì)師形象,本文對(duì)審計(jì)獨(dú)立性進(jìn)行初步探討與分析,說(shuō)明并總結(jié)了幾點(diǎn)影響審計(jì)獨(dú)立性的原因及提供一些防護(hù)措施,希望能給注冊(cè)會(huì)計(jì)師行業(yè)之發(fā)展與壯大獻(xiàn)上自己一些建議。
[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.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

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本文編號(hào)：1533923