摘要
近年来,我国会计师事务所及注册会计师队伍不断扩大,为我国经济发展做出了应有的贡献。但是,由于注册会计师的专业胜任能力不足以及职业道德的缺失等原因,出现了琼民源、银广夏、郑百文、红光实业等许多重大的审计失败案例,给我国资本市场带来了不可估量的损失。根据财政部、证监会和审计署最近几年做出的关于注册会计师和会计师事务所的处罚公告,目前我国上市公司年报审计中存在着非常严重的问题,公众对注册会计师的信任危机日益严重,注册会计师行业的生存与发展都受到了威胁。审计质量是注册会计师行业健全发展的核心问题,怎么样才能提高我国注册会计师的审计质量成为了当前我国资本市场以及注册会计师职业界急需解决的关键问题之一。
本文首先回顾和评价了国内外学者对审计质量的研究成果,总结了审计质量的含义和特征,强调了加强审计质量的必要性。然后,从会计师事务所、注册会计师、被审计单位和注册会计师审计环境四个方面对影响注册会计师审计质量的众多因素进行了一个比较全面和综合的分析。其次,结合我国注册会计师审计质量的现状及存在的问题,针对四个方面的影响因素,分析了我国注册会计师审计质量低下的原因：会计师事务所规模小、声誉不高、质量控制制度不健全；注册会计师的独立性不高、专业能力有限；被审计单位缺乏有效的公司治理结构；审计环境有待完善。再次,在因素分析及原因分析的基础上,提出了改善注册会计师审计质量的对策建议：推动会计师事务所做大做强、建立和健全审计质量控制体系；提高注册会计师的独立性和专业胜任能力；完善被审计单位的公司治理结构；改善注册会计师的审计环境。最后,本文对印度一家著各软件外包企业萨蒂扬公司在2009年暴露出的财务欺诈案及其来龙去脉进行了详细的解读,并分析了其财务主审普华永道会计师事务所在审计中的责任,通过案例论证印证了本文的因素分析方法和对策研究结论。
In recent years, Certified Public Accountants and the CPA firms in China have a fast growing speed and they make a due contribution to the development of economic. However, because of the lack of CPA's professional competence and the absence of professional ethics or other reasons, there have been many major audit failures which have brought immeasurable loss to China's capital market. According to the penalty notices made by the Ministry of Finance and the Audit Commission in recent years about certified public accountants and the CPA firms, there are some problems very seriously in the current annual audit of listed companies in China. The crisis of public confidence in CPA has made a huge threat to the survival and development of the CPA industry. As audit quality is the core of the sound development of the CPA industry, it becomes one of the key issues need to be resolved by the current capital market as well as CPA profession that how can we improve the quality of the CPA's audit.
Firstly, this paper reviews and evaluates the research results of domestic and foreign scholars on the quality of audit, summers up the meaning and characteristics of audit quality and emphasizes the need to strengthen audit quality. Secondly, the paper makes a much more comprehensive and integrated analysis about many factors on the audit quality of certified public accountants from the four aspects of CPA firms, certified public accountants, the audited enterprises and the audit environment. Thirdly, on the base of the factors analysis and the status and problems of audit quality of China's CPA, this paper indicates the reasons for the low quality of audit:small CPA firms with low reputation and unperfected quality control system, absence of independence or professional capacity of certified public accountants, lack of effective corporate governance structure of the audited enterprises, and the audit environment is to be improved. Fourthly, on the base of the factors analysis above and the reasons put forward, the paper puts on some advices to improve the CPA audit quality: promoting the CPA firms to become bigger and stronger with an improved control system on the audit quality, strengthening the CPA's independence and professional competence, establishing an effective corporate governance structure for the audited enterprises, and improving the CPA's audit environment. Finally, this paper confirms the research methods of factor analysis and the conclusions of improving measures by the financial fraud case of Satyam in Indian exposed in 2009.
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