审计独立性制度设计

发布时间：2018-04-29 11:07

本文选题：审计独立性 + 民事赔偿责任　；参考：《财会通讯》2009年12期

【摘要】：独立性是注册会计师保证其审计质量的灵魂,是形成客观公允审计意见的保证。近年来国内外财务造假事件连续发生,给注册会计师独立超然形象蒙上了阴影。制度是用来约束和规范个人行为的各种规则,以维护公司的良好形象。本文通过对审计独立性难以保证的成因进行分析,在总结以前研究的成果并加以整理的基础上,设计有效的制度以解决审计独立性难以保证的问题。
[Abstract]:Independence is the soul of CPA's audit quality and the guarantee of forming objective and fair audit opinion. In recent years, domestic and foreign financial fraud incidents have occurred continuously, which has cast a shadow on the independent and detached image of CPA. System is used to restrict and regulate individual behavior, to maintain the good image of the company. Based on the analysis of the causes of the insecurities of audit independence, and on the basis of summing up the previous research results and sorting them out, this paper designs an effective system to solve the problem that audit independence is difficult to guarantee.
【作者单位】：江西财经大学会计学院;
【分类号】：F239.4

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