审计监督体系的完善路径研究——从注册会计师审计制度的局限性谈起

The Optimization of Auditing System in China: Debate over the Rationality of CPA Audit System

会计师事务所是审计业务约定书的乙方,对于如何在制度安排上使其发挥对甲方的监督作用,业界尚存争议。现行法规和行业规则关于注册会计师审计目标、审计证据、审计程序等方面的规定均存在重大偏差,相关规则乃是简单照搬域外注册会计师行业的操作行规而来,理论依据匮乏,可操作性较差。会计规则的弹性化更是使得注册会计师审计难以发挥监督作用。为了增强政府对企业会计的直接监控能力,应修订《公司法》、《审计法》等法律,修改强制性的注册会计师审计制度,建立以政府审计为主导、以内部审计为支持系统、以注册会计师专项审计为补充的审计监督制度体系。

The auditing and accounting services provided by CPAs are not free services and the CPAs do not have oversight ability. So CPAs’ auditing services cannot be considered a "true" audit, therefore, it is not worthwhile for Chinese legislations to promote auditing services by CPAs. There are significant fallacies in existing regulations regarding audit objectives, audit evidence, and auditing procedures. Current legislations on independent auditing system are lack of a theoretical basis and are impractical. Due to flexible accounting rules, CPAs’ auditing services have less chance to play a supervisory role effectively. In order to enhance the government’s ability to monitor corporate accounting practices, China shall abandon the current independent auditing system and establish a more effective accounting regulation system.