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众所周知,信息质量和公司治理机制之间存在着密切的内在联系。上市公司信息质量的高低,不仅取决于财务总监个人的专业胜任能力,还取决于公司治理机制的有效运行和所有参与者的整体专业胜任能力。同样,会计师事务所能否履行上市公司信息质量的鉴证职能,确保审计质量,除取决于各个项目组或签字注册会计师的专业胜任能力外,也取决于事务所内部治理机制有效运行所产生的系统性质量保障能力,取决于这种机制所积累的整体实务经验和专业胜任能力。因此,从事证券期货业务的会计师事务所应狠抓内部治理机制建设,切实提高审计质量,提升审计水平。
It is well known that there is a close internal connection between the quality of information and the corporate governance mechanism. The level of information quality of a listed company depends not only on the individual’s professional competence of the chief financial officer but also on the effective operation of the corporate governance mechanism and the overall professional competence of all participants. In the same way, whether accounting firms can fulfill the forensic function of the information quality of listed companies and ensure the audit quality depends on the professional competency of each project group or certified public accountant depends on the system of effective operation of the internal governance mechanism of the firm The quality of the ability to support, depending on the accumulation of this mechanism the overall practical experience and professional competence. Therefore, the accounting firm engaged in securities and futures business should pay close attention to the construction of internal governance mechanism, effectively improve the quality of auditing, and enhance the level of auditing.