注册会计师函证的质效保障路径研究:由程序到制度

From a Process to anInstitution: Research on Ways of Guaranteeing Quality and Efficiency of Confirmation Sent by CPAs

作为注册会计师获取适当和充分审计证据的函证制度,目前只在我国的部门规章和相关准则中有所规定,而在《注册会计师法》中并没有规定。因此,在函证制度具体实施的过程中,常常因为依据效力位阶不高、内控制度保障不足、注册会计师执业水平参差不齐等原因导致函证制度的效用无法充分发挥。本文针对这些问题,运用比较研究和文献研究的方法,论证了函证应由程序"升格"为制度,并对函证质效的价值进行了分析。同时,针对当前函证工作存在的问题提出建议:应在《注册会计师法》中增设函证制度、会计师事务所和被询证者要建立健全函证内控制度、加大对注册会计师函证制度实施的检查和执业技能培训力度、按系统建立集中物理函证处理中心或电子函证查核平台,以保障函证制度实施的质效。

With Comparative Study and Literature Research methods, this article demonstrates whyconfirmation for audit purposes should be upgraded from a process to an institution and analyzes the value of the quality and efficiency of confirmationactivities. Meanwhile, with regard to the problems existing in the current confirmationactivities, it proposes that clauses of establishing an institution of confirmationshould be added to the Law of the PRC on CPAs;accounting firms and theconfirming parties should establish and improve their internal control systems on confirmation activities;more efforts should be made to inspecthow such an institution is implemented and to enhance the training on the professional capacities forconfirmation activities;physical centers or E-confirmation platforms for handling such confirmations should be established in a centralized and systemic manner, so as to guarantee the quality and efficiency of implementing such an institution.