会计信息披露与审计监督的矛盾

Contradiction between accounting information disclosure and auditing supervision

针对会计师事务所审计客户的信息披露与审计监督中存在的问题,以会计理论为基础,采用归纳分析法,分析了客户信息披露与审计监督之间的矛盾,通过研究上市公司信息披露制度与会计师事务所审计程序,结合证券市场的典型案例,将商业秘密作为信息披露与审计监督矛盾的焦点来分析,提出了协调信息披露与审计监督的方法。

In view of problems in auditing accounting information disclosure and auditing supervision in accounting firms, accounting theory and inductive analysis were adopted to analyze the contradiction between clients information disclosure and audit disclosure. By studying the information disclosure system of the listed company and the auditing proce-dure of the accounting firms based on the typical cases of securities markets, trade secrets were analyzed as the focal point in the contradiction between accounting information disclo-sure and audit supervision. Methods are provided to coordinate information disclosure and audit supervision.