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《對(duì)CPA審計(jì)失敗與職業(yè)道德缺失的問(wèn)題的思考-以中外審計(jì)失敗案為例》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在工程資料-天天文庫(kù)。
1、對(duì)CPA審計(jì)失敗與職業(yè)道德缺失的問(wèn)題的思考-以中外審計(jì)失敗案為例［摘要］審計(jì)是獨(dú)立的經(jīng)濟(jì)監(jiān)督活動(dòng)，成功有效的審計(jì)是經(jīng)濟(jì)的健全發(fā)展的強(qiáng)有力的保障。然而，在現(xiàn)實(shí)經(jīng)濟(jì)生活中，各種各樣的原因，經(jīng)常導(dǎo)致審計(jì)失效或失敗。特別是科龍案例財(cái)務(wù)舞弊案件的曝光，之后隨著部分惡性違法操作事件相繼被曝光,披露的審計(jì)失敗案例不斷增加，注冊(cè)會(huì)計(jì)師公正的信用及行業(yè)造成巨大的負(fù)面影響，這不得不引起對(duì)注冊(cè)會(huì)計(jì)師審計(jì)的關(guān)注和思考。這種背景下，審計(jì)系統(tǒng)和全面的研究失敗和迫切需要。本文我將先給大家簡(jiǎn)單概述注冊(cè)會(huì)計(jì)師，審計(jì)失敗，職業(yè)道德缺失的含義，讓大家簡(jiǎn)單地介紹關(guān)于注冊(cè)會(huì)計(jì)師，審計(jì)失敗，職業(yè)道德缺失，然后我通過(guò)對(duì)廣東科龍案例進(jìn)行
2、詳細(xì)地概述與分析并從這個(gè)案例簡(jiǎn)單地分析注冊(cè)會(huì)計(jì)師審計(jì)失敗的內(nèi)在,外在的原因，文章最后將爭(zhēng)對(duì)注冊(cè)會(huì)計(jì)師的專(zhuān)業(yè)能力,注冊(cè)會(huì)計(jì)師物機(jī)構(gòu)，審計(jì)市場(chǎng)三個(gè)方面提出了關(guān)于注冊(cè)會(huì)計(jì)師審計(jì)失敗的有效防范措施，包括保持審計(jì)的獨(dú)立性和應(yīng)有的職業(yè)謹(jǐn)慎，建立健全會(huì)計(jì)師事務(wù)所,優(yōu)化公司治理結(jié)構(gòu)，改進(jìn)審計(jì)收費(fèi)制度等。［關(guān)鍵詞］注冊(cè)會(huì)計(jì)師審計(jì)；職業(yè)道德缺失；原因；防范措施ReflectionsonthefailureofCPAauditandThelackofprofessionalethics-acasestudyofChineseandForeignauditfailurecases[Abstract]Auditis
3、anindependenteconomicsupervisionactivities,successfulandeffectiveauditispowerfulguaranteeofthesounddevelopmentofeconomy.However,intherealeconomiclife,avarietyofreasons,oftenleadtoauditfailureorfailure.Especiallykeloncaseoffinancialfraudcaseexposure,assomemalignantillegaloperationaftereventshavebee
4、nexposed,disclosureofauditfailurecasecontinuetoincrease,creditandjusticeofcertifiedpublicaccountantsindustrycausedgreatnegativeimpact,thishadtocauseconcernforcertifiedpublicaccountantsauditandthinking.Thisbackground,theauditingsystemandthecomprehensivestudyoffailureandurgentneed.Inthisarticle,Iwil
5、lfirstgiveyouasimpleoverview,certifiedpublicaccountantsauditfailure,lackofprofessionalethicsofthemeaning,leteveryonesimplyintroduceaboutthecertifiedpublicaccountants,theauditingfailure,lackofprofessionalethics,andthenIthroughtotheguangdongkeloncaseoverviewandanalysisindetailandfromthiscaseissimply
6、analyzedcertifiedpublicaccountantsauditfailureofinternal,externalreasons,finallywillstruggleforcertifiedpublicaccountantsprofessionalability,institutionofcertifiedpublicaccountantsauditmarketthreeaspectsputforwardeffectivepreventivemeasuresofcertifiedpublicaccountantsauditfailureincludekeepingthei
7、ndependenceoftheauditandtheduevocationalcautiousness,establishingandperfectingtheaccountingfirm,optimizethestructureofcorporategovernance,improvethesystemauditfees,etc..[Keywords]TheRiskofAudit；AuditSubject；Audit
