建立一种新的审计监管和收费模式——同行业审计基金制度

Establishment of a New Supervision and Charge Model of Audit——Industry Audit Fund System

注册会计师承担的是社会责任,却受雇于某一委托人,并从委托人手中接过决定其经济状况的审计费用;这不免让人怀疑当注册会计师与委托人观点不一致时,能否抗拒利益诱惑保持独立性。通过对这种失衡审计收费模式的分析,找到平衡的中间力量,并提出了一种新的审计监督和收费模式的构想。

In our country,the public hold skeptical attitude toward whether audit can maintain the independence with professional responsibilities.CPAS assume social responsibility ,but be employee by a client ,and receive audit charge determined their economic situation from the clients,which bring the suspicion when CPAS and client＇s perspective are inconsistent,whether can resist the temptation to keep the interests of independence.Though analysis this unbalance audit model,this paper find a balance power and put forward a new supervision and charge model of audit.