《我国独立审计存在的问题与对策研究》-毕业论文.doc

精品 长春大学光华学院 毕 业 设 计（论 文） 我国独立审计存在的问题与对策研究 姓 名 系 别 管理学院 专 业 财务管理 班 级 指导教师 2012 年 5 月 1 日 精品 我国独立审计诚信度下降原因及对策的探讨 [摘要] 随着安然公司的信用丑闻致使庞大的安然公司倒闭，使得会计师事务所和注册会计师的诚信招受很大程度上的质疑，中国的审计行业也因此受到了很大的影响。通过分析影响独立审计诚信的因素得出上市企业经营者的双重身份、社会上不诚信因素、我国独立审计的法律风险低、审计违规的法律风险不大等是影响诚信的主要原因，介于此种情况，必须要有一系列的政策去重塑独立审计的信用比如建立制度确保审计的独立性、改革会计师事务所所有制形式、健全民事责任赔偿机制、加强审计职业道德建设、净化审计行为环境, 提高审计质量。 [关键词] 独立审计 信用危机 经济制度建设 法律法规建设 The Discussion on the Reasons and Countermeasures against the Descending of Honesty and Credit of Independent Auditing in Our Country [Abstract] With the credit of the Enron scandal causing huge collapse of Enron, making the integrity of the strokes of Certified Public Accountants and Certified Public Accountant by the largely questioned the audit industry is also affected and had a great impact. By analyzing the factors that affect the integrity of the independent audit obtained the dual identity of the listed business, bad faith factor, low legal risks of Chinas independent audit, audit violation little legal risk, etc. affect the integrity of the main reasons, between this kinds of situations, you must have a series of policies to reshape the independent audit of credit such as a system to ensure the independence of the audit, the reform of the accounting firm of ownership, improve the civil liability compensation mechanism to strengthen auditing and professional ethics, purify the environment of audit reports to improve the audit quality. [Keywords] independent audit credit crisis construction of financial and accounting systems construction of the legal system 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc325115754 HYPERLINK \l _Toc325115756 一、独立审计诚信的涵义与作用条件 PAGEREF _Toc325115756 \h 1 HYPERLINK \l _Toc325115757 （一）独立审计诚信的涵义 PAGEREF _Toc325115757 \h 1 HYPERLINK \l _Toc325115758 （二）独立审计诚信的作用条件 PAGEREF _Toc325115758 \h 2 HYPERLINK \l _Toc325115759 二、目前独立审计诚信的现状 PAGEREF _Toc325115759 \h 2 HYPERLINK \l _Toc325115760 三、独立审计诚信的影响因素 PAGEREF _Toc3251157