安然事件后CPA业务的新发展

Recent Development of CPA Business Since the Enron Scandal

安然事件引发了“五大”审计信用危机 ,管理咨询部门分离出事务所 ,会计师事务所面临前所未有的挑战。在传统财务报表鉴证的基础上如何扩展新的业务 ,已成为会计师事务所的当务之急。本文在区别管理审计与管理咨询的基础上 ,从审计的独立性、CPA的胜任能力及实施和报告管理审计时的法律责任问题等方面论述CPA作为管理审计主体的合理性。

The Enron Scandal resulted in the credit crisis with the'Five Big'audits:Business offices were dissected from their management consulting departments and the accountants offices are confronted with unprecedented challenges.And,on the basis of the traditional surveying certification of financial statements,how to expand new business has now become urgent affairs for accountants offices.This thesis tries to treat the management audit and management consultation differently so as to discuss the rationality of CPA,the princial part of management audit,from the aspects of the audit independence,CPA's competence and the legal responsibilities concerning with the implementation and report of management audit.