我国民间审计目前存在的问题及对策摘要

我国民间审计目前存在的问题及对策

摘要

民间审计是我国审计监督体系的重要组成部分，在当今经济建设和国家发展中扮演着日益重要的角色。其中独立性是民间审计的灵魂，是审计实务的核心原则，是审计职业的基石，民间审计只有具备了独立性才可能做到客观公正。本文论述了民间审计的重要性及独立性与注册会计师的关系，对我国民间审计的发展历史做了一个宏观概述；并对我国民间审计在发展中所面临的突出问题进行分析，主要存在以下问题：注册会计师职业道德下降；政府部门过度干预；审计收费中存在的收费过低、披露不充分及失衡的委托代理关系；民间审计发展的历史短。对此提出了具体的解决对策，加强对审计人员的培训；消除政府干预；提高审计收费及其透明度、制定统一的收费标准；优化会计师事务所的规模结构；改善立法加大对注册会计师违规违法行为的惩罚力度。我国民间审计只有克服以上问题，才能充分发挥其独立性，从而提高审计的执业质量。

关键词

民间审计独立性注册会计师会计师事务所

Our Corntry Audits Question And Corntermeasure Esisting Folkly

At Present

Abstract

It is an important component that our country audits the supervision systerm to audit among the people , is playing an increasingly important role during nowadays economic construction and national development . Among them , independence is the folk soul that is auditted , and a key principle of auditting the practice , it is a foundation stone of auditting the job . Audit and only possess independence among the people , may make sure objectivly , just . This text has describe the importance of folk auditting , has carried on the macroscopical summary to the folk developing history that auditted of our country ; And audit the problem faced to our country folkly in development to analyse the following problem exists mainly : Certified accountant’s professional ethics drop ; The government department intervense excessivly ; The charge existing is too low while auditting and charging reveal insufficient and out-of-balance commission agent relation ; Audit the development course shorter among the people . As to this put forward the concreat settlement countermeasure : Strengthen the training of the auditor ; Dispel government interference ; Improve and audit charging and transparency , make the unified expenses standard ; Optimize the structure of scale of the accounting firm ; Improve the punishment dynamics legislating to strengthen the unlawful practice to the certified accountant . Being flok to audit and only overcome above-mentioned problems , our country could give full play

to its independence , thus improve the operation quailty auditted .

Key words

Folk audit independence Certified Public Accountants Accounting office

目录

一、我国民间审计的概述 (1)

1、民间审计与注册会计师的关系 (1)

2、会计师事务所的发展历史及现状 (1)

3、会计师事务所在发展中面临的问题 (2)

二、我国民间审计目前存在的主要问题 (2)

1、CPA普遍职业道德下降，专业胜任能力不强 (2)

2、政府部门过度干预审计业务 (2)

3、审计费用的收支问题 (3)

4、民间审计发展的历史较短 (4)

三、我国民间审计存在问题的解决对策 (4)

1、加强对审计人员的培训，提高审计人员的素质 (4)

2、消除政府干预，明确政府部门的职责，降低信息风险 (5)

3、解决CPA审计收费问题的对策 (5)

4、提高抵御外部环境压力的能力 (6)

5、加大对CPA违规、违法行为的惩罚力度 (7)

参考文献 (7)