上市公司会计报表审计中的问题及对策

Auditing to Accounting Statement of Listed Companies

针对目前我国上市公司会计报表审计中存在的问题 ,提出了强化审计的对策 ,即通过规范法人治理结构 ,确保审计的独立性 ,加大行业监管力度 ,完善内部管理机制 ,提高执业人员素质 ,强化审计风险意识等措施 ,在一定程度上实现国家对上市公司的监督和管理。

Based on the problems existing in the auditing to the accounting statement of listed companies, the essay puts forward some countermeasures to reinforce the auditing, so as to realize effective supervision and administration of the state over listed companies.