财务报表反应一个经济实体财务基本状况,越来越多的财务丑闻的出现让我们对财务报表的真实性表示怀疑。鉴于此问题,美国的乔斯华·罗恩教授在2002年提出财务报表保险制度(FinancialStatementInsurance,简称FSI)即由上市公司向保险公司投保,保险公司聘请会计师事务所对上市公司进行审计,割断会计师事务所对上市公司管理层的依赖,以提高审计的独立性。 The financial statements reflect the financial fundamentals of an economic entity, and more and more financial scandals have left us skeptical of the authenticity of the financial statements. In view of this problem, Professor Joshua Rowan of the United States proposed in 2002 that FinancialStatementInsurance (FSI) be insured by a listed company to an insurance company that employs an accounting firm to audit a listed company and sever an accounting firm The reliance on the management of listed companies to enhance the independence of the audit.