注册会计师自身错误承担审计责任的成因及对策

The Causes for Certified Public Accountants' Audit Responsibility for Mistakes Made by Themselves and the Countermeasures

注册会计师自身错误承担审计责任指注册会计师因未遵守审计准则而发表了不恰当审计意见进而承担的责任。审计责任风险包括固有风险、控制风险、检查风险等,审计风险发生后,会造成严重的后果。承担审计责任的原因主要在于,部分注册会计师缺乏必要的职业道德,对被审计单位生产经营情况缺乏了解,审计程序运用不当等。为规避注册会计师审计责任,应强化注册会计师的风险管理能力,严格遵守中国注册会计师审计准则,承接能够胜任的审计业务,充分了解被审计单位生产经营情况,保持必要的独立性,恰当运用分析程序和函证程序。

Certified Public Accountants＇（CPA） audit responsibility for mistakes made by themselves stands for the responsibility shouldered by CPAs because of their noncompliance to auditing standards and impertinent audit opinion.The risk of audit responsibility includes the inherent risk,control risk and examining risk.There will be serious consequences of audit risk.The main causes for shouldering audit responsibility are the lack of necessary ethics of CPAs,the lack of understanding of operation situation of audited companies and the inappropriate audit process.To avoid the audit responsibility,we should strengthen CPAs＇ capability for risk management,follow China＇s auditing standards and pay more attention to clients＇ failure of operation.