证券集体诉讼制度下的审计师职业风险与对策

The Countermeasures for Auditors against Professional Risk in the Securities Class Action Lawsuits

证券集体诉讼是美国证券市场惩治违规市场参与方、保护投资者利益的重要机制。站在中概股审计师的视角,并结合美国证券集体诉讼的构成要件和典型判例,剖析证券集体诉讼制度下审计师职业风险上升的内在机理,从而有针对性地提出合理确定重要性水平、严格执行审计程序、保持应有的关注和职业怀疑态度、恪守职业道德以及开拓管理咨询业务等应对策略,可为中概股审计师有效避免证券集体诉讼、降低职业风险提供经验借鉴。

The securities class action is one of the significant systems of punishing illegal market participants and protecting the interests of investors in the American stock market. From the perspective of Chinese auditors serving for China-concept stocks, and associated with key components and typical cases of the American securities class action lawsuits, this paper analyses the intrinsic mechanism of the increasing auditors＇ professional risk and proposes the pointed countermeasures to avoid the securities class action lawsuits and control the professional risk, including reasonably setting up the materiality level, strictly carrying out the auditing procedures and maintaining due care and professional skepticism, as well as sticking to professional ethics and developing management consulting service.