会计师事务所“轮作”审计制探讨

Some Views on Establishing Alternate Audit System in CPA Industry

由于绝大多数会计师事务所与被审计企业有长期合作关系 ,这是造成企业和会计师事务所造假的主要动因 ,因此 ,提出“轮作”审计制及其具体的实施方案以解决审计舞弊所造成的种种危害 ,并阐明实施这一制度需要考虑的因素。

Finding most of enterprises and audit corporations have a long-term partner realtionship, which is main motive on audit trustration, thus, we advance and analyze alternate audit system and carry on its scheme and clarify some fhings which need consider in implementing system course, to prohibit the above events emergence by applying the system.