中国独立审计:问题、成因及对策

目前,我国独立审计存在的主要问题是:审计法律责任的制度缺失;审计职业道德失范;审计风险意识缺乏;审计监督机制失效。产生的原因有:独立审计不独立;审计失信成本低;审计舞弊难起诉;审计违规处罚轻;审计环境比较差;地方政府的庇护。完善我国独立审计制度的基本设想是:重构独立审计的法律责任制度,增强审计人员的法律意识;构筑独立审计职业道德体系,加强审计职业道德教育;建立政府监管机制,重塑独立审计的良好形象;完善行业自我监管机制,规范独立审计的执业行为。

Chinese Independent Auditing: Problems, Causes and Countermeasures

At present,main problems in Chinese independent auditing are as follows: lack of auditing law liabilities institution,losing of auditing professional ethics,insufficiency in the auditing sense of risk and efficiency losing of auditing supervision mechanism.The reasons are as follows: Independent audit is not independent;dishonesty cost is lower;it is difficult to prosecute auditing fraud;auditing punishment in violation of rules and regulations is light;auditing environment pollution is worse and protection of the local government is heavy.Basic countermeasures to perfect independent auditing system of our country might be :To reconstruct the legal liability system of independent auditing and strengthen the auditor's legal consciousness;To construct the independent auditing professional ethics system and strengthen auditing professional moral education;To set up the governmental supervisory mechanism and reinvent the good impression of independent auditing;To perfect the supervisory mechanism of all the auditing level and regular the operation of independent auditing.