审计师企业伦理鉴证服务研究——现代审计功能拓展与创新的一种解读

Study on Auditors' Ethics Attestation Services——an interpretation of the expansion and innovation of modern audit function

受托经济责任要求的加强、审计服务产品的成熟、审计师的内在优势、社会对企业伦理问题的关注以及SA8000标准对我国企业的影响是我国伦理鉴证服务产生的动因;伦理鉴证内容涉及企业与员工、企业管理层、环境保护、企业与政府、消费者以及与其他企业等内容;伦理鉴证对审计师的知识、能力、素质都提出了新的要求;开展伦理鉴证服务应重点做好伦理标准制定等工作。

The motives of ethnics attestation services are enhancement of accountability, maturity of audit service products, auditors' inherent advantages, society's attention to enterprise ethnics and impacts of SA8000 standard on China's enterprises. The contents of ethmcs attestation include enterprise and staff, admimstration, environmental protection, enterprise and government, customers and enterprises, etc. There are some requirements in knowledge, capability and quality for auditors' ethnics attestation services. For the purpose of that, standards of ethnics should be set up.