利益冲突、审计需求与审计师力量——对CPA行业监管制度与聘用机制的思考

Interest Conflict,Demand for Auditing and Auditors' Status Thoughts on the Supervisory System and Recuriting System of CPA

由于审计本身面临着各种利益冲突,审计意见的类型往往代表了不同利益方博弈的结果,因而最终很可能影响到审计合约是否继续。在我国特殊的制度背景下,审计需求已被扭曲,审计师在力量对比中处于劣势。因此,加大监管力度,建立科学、合理的审计师聘用机制,将会提高博弈中审计师的力量,从而有助于维护投资者的利益。

The auditing is confronted with many interest conflicts, and auditor＇ s opinions tend to represent the result of gaming struggle of the parties involved and eventually will affect the auditing contracts. Against the special institution background, demand for auditing is distorted and auditors are at a disadvantage in the game. Therefore, it is important to strengthen monitor system and set up a sound auditor employment mechanism. Appropriate status for independent auditors is helpful for the safeguarding of consumers＇ interests.