注册会计师审计“保密原则”的分析

The Analysis of Keeping Secret Principle in Audits

经济环境的日趋复杂,涉及注册会计师的诉讼案件日趋增多,注册会计师审计保密原则的长期粗泛空白,直接影响会计师事务所和注册会计师正当权益的维护和行业的健康发展。文章通过对注册会计师审计保密原则的定义、内容及其在审计过程中的运用分析,构建注册会计师审计保密原则的内容框架,明确注册会计师的保密责任。

In the applied CPA professional ethics standard, there are no definite rules about the purpose, scopes, extents of principle of keeping secret and exceptional principle. CPA is demanded to keep secrecy of audit evidence and files to safeguard client＇ s economic benefits, at the same time, is demanded to serve the public. CPA is embarrassed, and the CPA profession is influenced directly. It is necessary to analyze what is principle of keeping secret, its feature, and how to apply through the audit procedures, then Clear the auditor＂ s responsibility of keeping secret.