期待伟大的会计师专业

Expecting a Great CPA Profession

近年来一连串之企业舞弊及财务报表签证不实事件,使得审计质量遭遇到不断的质疑,而会计师专业也受到严重的指责,投资者因此对资本市场失去信心。面临这种重大的挑战,会计师界应该认清自己的角色、坚持诚信原则、遵守职业道德规范、加强与相关团体的沟通、吸引优秀人才、充实自己的专业技能、确保审计质量、关怀公共利益、积极带动变革,以符合社会的期待。

In the last few years, due to the prevalence of corporate scandals and fraudulent financial statements, there is serious skepticism in terms of audit quality, and harsh criticism of the CPA profession. As a consequence many investors have not only lost their confidence in the capital market, but their trust in CPAs. In order to alter prevailing expectations and restore stature, the CPA profession needs： clearly define its vital role in the capital markets, exercise integrity, commit to professional ethics, develop effective and credible communication channels with key stakeholders, attract a constant flow of new blood, strengthen professional competency, assure audit quality, protect the public interest, and be proactive in initiating effective change. To enhance and to maintain the proficiency and trustworthiness of the CPA profession it is incumbent we strive to attain all the above.