注册会计师审计职业道德若干问题研究

发布时间：2018-10-09 13:12

【摘要】： 随着一些公司会计造假事件的连续败露，会计师事务所的职业操守和执业水平受到越来越多的质疑，注册会计师行业也面临着前所未有的信任危机。究其原因，与其对职业道德的态度与认知的改变有着莫大的关系。职业道德存在于各行各业，其存在应证了各行各业的地位及其对社会应有的责任。注册会计师及其供职的会计师事务所由于承担着对企业财务报表审计把关的职责，一直被称为“经济监察者”，也被视为真实准确财务信息走向社会的“守门人”。不能否认，近年来一些行业的职业道德水平不能让公众满意。一些专业人士如医生非礼病人，卖违禁药物；律师盗用客户财产，伪做文件；工程师偷工减料等等时有所闻。至于会计师，，似乎也不能独善其身，从不断增加的诉讼以至近期不断出现的假账事件，足证问题日趋严重。职业道德问题的研究，除个别行业的特别因素之外，社会风气、经济环境的转变、个人教育与成长等等因素也有着很大的影响。要提升职业道德的水平以维持社会的秩序，应认清这几方面对职业道德的影响。切忌轻视职业道德的重要性，没有了职业道德，轻则个人前程尽毁，重则影响整个行业甚至破坏社会秩序。所以，提高职业道德操守，特别是会计行业，正是扎实基础，树立社会地位所必不可少的要素。注册会计师职业道德出现问题源于多方因素，当中包括个人教育与素质、对道德的不同观念、行业内部的因素和行业外部的原因。要解决和提高注册会计师职业道德必须从教育、行业内部以及司法等范畴作出全面性的检讨和改善。
[Abstract]:With the continuous disclosure of accounting fraud in some companies, the professional integrity and practice level of accounting firms have been more and more questioned, and the CPA industry is also facing an unprecedented trust crisis. The reason is related to the change of attitude to professional ethics and cognition. Professional ethics exist in various industries, and their existence should prove the status of various professions and their due responsibilities to the society. The certified public accountants and their accounting firms are always called "economic supervisors" because they are responsible for auditing the financial statements of enterprises, and they are also regarded as "gatekeepers" of the true and accurate financial information coming to the society. There is no denying that the level of professional ethics in some industries in recent years has failed to satisfy the public. Some professionals, such as doctors, indecent assault patients, selling illegal drugs, lawyers embezzling client property, fake documents, engineers jerry-building and so on. As for accountants, there seems to be no escape. From the increasing number of lawsuits to the recent false accounting incidents, the problem is becoming more and more serious. In addition to the special factors of individual industries, the study of professional ethics also has a great influence on social atmosphere, economic environment, personal education and growth, and so on. To improve the level of professional ethics to maintain social order, we should recognize the influence of these aspects on professional ethics. Do not belittle the importance of professional ethics, without professional ethics, light personal career ruin, heavy impact on the entire industry and even undermine social order. Therefore, the improvement of professional ethics, especially accounting, is a solid foundation to establish a social status essential elements. The problems of CPA professional ethics arise from various factors, including personal education and quality, different concepts of morality, internal factors of the industry and external reasons of the industry. In order to solve and improve CPA's professional ethics, it is necessary to make a comprehensive review and improvement in the fields of education, industry and justice.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.2

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