变革财务报表审计委托及付费方式的思考

Pondering over the Method of Reforming Financial Statement Audit Entrust and Paying Fees

针对目前注册会计师行业出现的诚信危机,独立性不高,本文从注册会计师行业发展的历史,探索影响注册会计师独立性的根本原因,并提出改革的思路:即变革财务报表审计委托及付费方式。

Countering the honesty and reputation crisis appears in the registered certified accountant profession at present,this article tends to probe the basic reason which will influence the independence of registered certified accountant in view of the developing history of this trade and profession,at the same time,a new reforming thought will be proposed:reforming the methods of financial statement audit and paying fees.