会计报表审计存在的问题及改进建议

The Proposals of Getting Over Existing Prblems in Auditing Finacial Statement

年度会计报表审计是为了鉴证被审单位会计信息的真实性、合法性 ,以保证其信息质量 ,保护投资者、债权人的利益 ,但虚假财务报告还是屡见不鲜 ,已成为全球范围一个亟待解决的共同问题。根据分析了会计报表审计存在的问题和原因 ,提出了改变会计师事务所收费办法 ,加强对年度会计报表审计的监管力度等改进建议。

Financial statement audit is to identify the truth and nalidity of the accounting information of the unit audited so as to secure accounting information quality and safeguard investors and creditors' interests.But false accounting information is often seen. The issue is getting increasingly serious in the world. The article analyze the issue of Financial statement audit and their origins. Moroner, The article suggests some resolutions to these problem such as to reform measures of charge(fee-collection)on CPA firms and strengthen the trgulation of Financial statement audit and so on.