影响我国注册会计师审计诚信的外部因素

Analysis on External Faitors Influencing the Auditing Faithfulness of Our Certified Accountants

诚信问题已成为一个严重的社会问题,据测算,我国每年为不诚信付出5千多亿元的代价。而社会公众寄予厚望的注册会计审计诚信也令人失望。注册会计师审计诚信问题已严重影响了社会公众的信心,影响了社会经济秩序和社会经济的正常发展。导致注册会计师审计失信的原因很多,本文主要对影响审计诚信的外部因素进行分析。

Auditing faithful problems of our certified accountants have influenced the public sincerity,social econonomic order and development.There are many foctors resulting in our certified accountants losing faithfulness.This paper mainly discussed the external factors influencing auditing faithfulness.