论注册会计师的“经济警察”角色

Discussion on the Supervising Role of CPA

市场经济体制的不断健全和完善,对注册会计师的“经济警察”角色提出了更高的要求和期望。为此,注册会计师必须明确自身的社会责任,充分发挥其在社会经济活动中的疏导作用、咨询作用、鉴证作用。同时,强化注册会计师的审计风险意识,并通过收益与风险相关联、投保过失赔偿保险、推进会计师事务所强强联合等举措尽可能减轻注册会计师可能承担的审计风险。

The improvement of the system of marketing economy, certificate public accountants should fulfil higher demands and greater expectations. They must be fully aware of their social responsibilities, play the roles of unimpeding, investigating, appraising and certifing in the eco-nomic activities; meanwhile, it is vital to take some measures to reduce the risk that the CPA may run in auditing. The measures are strengthen the awareness of running risk, to connect CPA’ income with the risk of insurance compensation and to enhance two - strong combina-tions’of CPA’ firms.