我国独立审计存在的问题、成因及对策

Problems,Reasons and Countermeasures of Chinese Independent Auditing

我国独立审计存在审计法律责任的制度缺失、审计职业道德失范、审计风险意识缺乏、审计监督机制失效等问题。产生的原因有:独立审计不独立;审计失信成本低;审计舞弊难起诉;审计违规处罚轻;审计环境比较差;地方政府庇护。解决这些问题,应重构独立审计的法律责任制度,增强审计人员的法律意识;构筑独立审计职业道德体系,加强审计职业道德教育;建立政府监管机制,重塑独立审计的良好形象;完善行业自我监管机制,规范独立审计的执业行为。

At present,there are some problems in Chinese independent auditing,such as： lack of auditing law liabilities institution,losing of auditing professional ethics,insufficiency in the auditing sense of risk,efficiency losing of auditing supervision mechanism.The basic countermeasures to perfect independent audit system are as follows： reconstruct the legal liability system of independent auditing,and strengthen the auditor＇s legal consciousness;construct the independent auditing professional ethics system,and strengthen auditing professional moral education;set up the governmental supervisory mechanism,and reinvent the good image of independent auditing,perfect the supervisory mechanism of all the auditing level,and regular operation behavior of independent auditing.