基于提高我国舞弊审计执业水平的制度安排

The Regulation about the lmprovement Of Auditing for Fraud in China

单一的审计目标、非理性的聘任制度安排、审计准则的过度行业保护和落后的审计方法成为我国注册会计师提高舞弊审计执业水平的严重障碍。设定高层次的双重审计目标、推行定期轮换制和开展风险基础审计是提高我国注册会计师舞弊审计水平的重要措施。

The single auditing objective,the unreasonable appointment ,the over-protection for CPA and the system-oriented auditing have been the key factors that hinder the improvement of auditing for fraud in China.In order to improve the Chinese CPA's level of auditing for fraud,it is essential to set double auditing objective,to enforce reasonable appointment and to implement risk-oriented auditing.