帕玛拉特舞弊案的审计思考

CONTEMPLETIONS ON THE LESSONS FROM AUDITING IN THE PARMALET FRAUD

运用案例研究的方法,从审计的角度剖析了帕玛拉特事件所暴露的问题:内部审计失效;审计委员会缺乏独立性;审计师缺乏独立性和职业谨慎;强制轮换流于形式等。针对暴露的问题,结合当前审计理论和实务前沿,提出应重新定位内部审计;增强审计委员会的独立性;加强审计准则的国际协调;明确合并报表的审计责任等。

This paper focuses on the problems of auditing in Parmalet fraud exposed in Italy in 2003. The problems include ineffective internal auditing, absence of independence of auditing committees, absence of independence and professional conservatism on the part of the accountants, lack of real rotation and others. Based on the theories and practices of auditing, this paper offers some suggestions, including re-location of internal auditing, enhancement of the independence of the auditing committees, coordination of the international auditing norms, and clarification of auditing accountability of combined financial statements.