摘要
职业道德是审计人员进行审计的先决条件,在现今社会审计丑闻相继暴露、审计诚信渐失人心,整个行业遭到严重的诚信危机的情况下,必须重新思考审计职业道德。本文通过剖析相关现实社会问题,探讨成因及其后果,从健全法规制度、完善道德规范体系、重视道德教育、加强道德监管建立诚信档案、改革会计师事务所组织机构、加大责任追究机制和惩处力度、净化行业环境等方面提出重建审计职业道德的一些构想。
Professional ethics is the prerequisite for an auditor in practice. Nowadays, audit scandals have been exposed successively, and honesty in audit is questionable. Hereby, audit professional ethics must be reconsidered. This paper discusses current problems in audit and investigates causes and effects of these phenomena. Furthermore, this paper also presents some suggestions.
出处
《当代经济管理》
2007年第4期122-124,共3页
Contemporary Economic Management
基金
国家自然科学基金项目(70672060)
教育部人文社会科学课题(06ja630014)的研究成果
关键词
审计职业道德
诚信
现状
反思
构想
audit professional ethics
honesty
current situation
reconsider
proposal
