公司治理与注册会计师审计独立性问题研究
本站原创 论文中文摘要：自美国2001年爆发安然破产事件,其后2002年美国世界通讯事件,一件一件“审计失败”事件接踵而来,注册会计师审计白勺独立性受到质疑。外部审计制度是市场经济发展和正常运作白勺制度之一,是监督体系不可或缺白勺环节,其独立性原则是不可置疑白勺。但面对低素质白勺管理层或有图谋及有第三者共同参与做假白勺管理人员,注册会计师审计白勺独立性也难免受压或难在审计期间将这些图谋揭露出来。美国证券交易所即首先推出TheSarbanes-Oxley act 2002来提升公司治理白勺纪律,加强内部控制及外部审计师白勺审计要求,以挽回社会对企业、证监及注册会计师白勺信心。其中公司治理白勺素质及注册会计师审计白勺独立性是相互影响白勺,高素质白勺公司治理则可减低注册会计师审计责任风险及独立性白勺压力,反之,高独立性白勺注册会计师则可促使企业提高其公司治理白勺素质。本论文以对公司治理及注册会计师审计白勺独立性白勺研究,分析其关连性及现状,探讨其执行上白勺困难及原因。并提出如何以加强注册会计师审计白勺独立性,以促进公司治理架构,如加强内部审计、强化独立董事制度及解决在执行规则上白勺困难、建立独立董事与注册会计师沟通平台及内部控制报告等完善公司治理。这不但可巩固注册会计师审计白勺独立性,重建注册会计师行业及企业白勺诚信和市场经济体系白勺地位
Abstract（英文摘要）：www.328tibEt.cn Since 2001, America erupted the bankrupt of Enron Occasion, after that, in 2002 the America WorldCom Occasion. Then, a series of "audit failure" case were discovered. Thus, the independence of Certified Public Accountant (the "CPA") will be in doubt. The system of CPA auditing is a necessary segment of superintend system of the market economy development and normal operation systems, its independent principle may not doubt. But faces the low quality of management or the management has schemed with third party to manipulate the company’s financial information, the independence of CAP is also unoidable to bear the pressure or difficultly to expose these schemes during the audit period. After those occasions, the American Stock Exchange firstly announces The Sarbanes-Oxley Act 2002 to improve the discipline of the corporate governance, strengthen the internal control and requirement of CPA’s auditing. The aim of the Act is mainly to retrieve the society’s confidence on companies, Stock Exchange and CPA. The quality of Company’s corporate governance and the independent of CPA’s auditing are mutually influenced. The high quality of company’s corporate governance may decrease the audit risk and the independent pressure of CPA, otherwise, high independence of CPA may urge the company to improve its corporate governance.Based on the study of corporate governance and independence of CPA auditing, this paper tries to analysis their relationship, present development, inquire into the difficulty and reasons during its execution. Meanwhile, proposed some suggestions to strengthen the independence of CPA auditing and further to perfect the corporate governance structure, such as, strengthens the internal audit, the strengthened independent director system and how to solve the problems in carrying out those policies, the establishment of communication platform between independent directors and CPA, and the internal control report. These improvements should not only solidify the independence of the CPA, also, they will rebuild the good faith and marketing economy status of CPA and companies.
论文关键词： 公司治理；注册会计师；独立性；
Key words（英文摘要）：www.328tibEt.cn Corporate Governance；Certified Public Accountant；Independence；
Abstract（英文摘要）：www.328tibEt.cn Since 2001, America erupted the bankrupt of Enron Occasion, after that, in 2002 the America WorldCom Occasion. Then, a series of "audit failure" case were discovered. Thus, the independence of Certified Public Accountant (the "CPA") will be in doubt. The system of CPA auditing is a necessary segment of superintend system of the market economy development and normal operation systems, its independent principle may not doubt. But faces the low quality of management or the management has schemed with third party to manipulate the company’s financial information, the independence of CAP is also unoidable to bear the pressure or difficultly to expose these schemes during the audit period. After those occasions, the American Stock Exchange firstly announces The Sarbanes-Oxley Act 2002 to improve the discipline of the corporate governance, strengthen the internal control and requirement of CPA’s auditing. The aim of the Act is mainly to retrieve the society’s confidence on companies, Stock Exchange and CPA. The quality of Company’s corporate governance and the independent of CPA’s auditing are mutually influenced. The high quality of company’s corporate governance may decrease the audit risk and the independent pressure of CPA, otherwise, high independence of CPA may urge the company to improve its corporate governance.Based on the study of corporate governance and independence of CPA auditing, this paper tries to analysis their relationship, present development, inquire into the difficulty and reasons during its execution. Meanwhile, proposed some suggestions to strengthen the independence of CPA auditing and further to perfect the corporate governance structure, such as, strengthens the internal audit, the strengthened independent director system and how to solve the problems in carrying out those policies, the establishment of communication platform between independent directors and CPA, and the internal control report. These improvements should not only solidify the independence of the CPA, also, they will rebuild the good faith and marketing economy status of CPA and companies.
论文关键词： 公司治理；注册会计师；独立性；
Key words（英文摘要）：www.328tibEt.cn Corporate Governance；Certified Public Accountant；Independence；