审计期望差距、差距弥合与治理基础审计——审计责任的历史还原或重塑

Auditing Expecting Disparity,Disparity Reducing and the New Duditing Model Based on the Corporate Governance——the return or reconstruct of the auditing responsibility

财务造假引发社会对会计问题关注的同时,也使注册会计师与独立审计制度遭遇了发展困境。与其说独立审计的技术方法滞后无法实现审计目标,不如重新审视社会审计制度与其职业问题的基本症结。社会审计问题的症结在于审计期望差距的始终客观存在。缩小、弥合审计期望差距需要明确社会公众的合理期望、有效提升现实审计执业质量、及时提高独立审计准则对公众合理期望的回应条款设计;社会审计执业中表现为重构审计模式实施治理基础审计。

It is financial cheating act that no only results in the situation that people highly focuses on our accounting system but also brings trouble to its development in our social auditing system. We find that the key factor of our social audit lies in a great expecting disparity between the profession and the society. The steps of reducing the expecting disparity include： firstly, it is necessary to clear the reasonable auditing expecting of the society; secondly,we should effectively improve the quality of our social audit; thirdly, it is important to perfect our auditing principle which may be successfully satisfied with the reasonable auditing expecting. It is obvious that we should create a new auditing model which is based on the corporate govern- ance and abided by it.