我国会计师执业问题探析

Analysis of How to Engage in Chartered Accountant in China

会计师在执业实践中面临着许多审计风险和现实问题.本文认为审计主体内部的风险与问题是:《独立审计准则》程序执行不妥;会计师观念上存在误区;内部管理不规范促使弊端丛生,影响会计师的正常执业.外部的审计风险与问题是:公司法人治理结构形同虚设、会计政策多样给会计师的执业带来危害;内部控制缺失,管理当局冒进;不确定事项造成的审计隐患;关联方交易之暗箱操作;把函证确认事项误作铁证.以此警示,确保审计绩效.

The chartered accountants are faced with numerous audit risks and reality problems in practice. The internal risks of audit main body include: the norm of character audit program inappropriately carried out, misread on the view of some chartered accountants. It holds up chartered accountants' normal carrying out since internal management is not standard. The external risks and reality problems include: carrying by chartered accountants faced on harm due to the corporation body management construction being same as without, administering authority premature advance due to internal control incompletion, uncertainty resulting in audit risks, the concerning related transactions in private, the certificates worongly taken as ironclad proof. The warnings are taken to ensure audit effect.