对我国独立审计准则身份和地位的解读

The Status of the Independent Audit Standards and Their Awkward Situation

独立审计准则制定权合约安排是公共选择的结果。在我国,政府独享审计准则制定权,在这种合约安排模式下,很多人对于独立审计准则产生质疑:法律赋予注册会计师程序公正的权利,而社会公众则责难其与生俱来的行业技术标准的性质。审计准则的"尴尬"主要表现在公众的期望和认知与现实准则的差距、双重身份的冲突以及是遵循程序公正还是结果公正等方面。作者指出,实现程序公正不是制订审计准则的全部目的,审计准则要为实现结果公正服务,独立审计准则要想打破现在的尴尬处境,必须自我完善和修订,不断缩小和公众期望之间的差距。

The evolvement of audit standards＇ establishment power is the outcome of public choice.Under the model of which the governments have the authority in the establishment of audit standards,some people are questioning the audit standards＇ identity：the law endows the CPA the power of process justness,while the public consider the audit standards are only the industry technique.The audit standards＇ awkward results from the gap between the public＇s expectation or percipience and the real audit standards,the conflict of it＇s two-sides identity and whether follow the process justness or the outcome justness.The audit standards should serve for the outcome justness.In order to break the audit standards＇ awkward state,the CPA should emend and perfect the audit standards now and again and reduce the gap between the audit standards and the expectation of the public.