论文部分内容阅读
随着市场经济关系的日趋复杂,注册会计师审计实践中的非理性行为也越来越多。人们发现,审计案件中所存在的一些问题,并非完全是由于技术上或程序上的失误所造成的,注册会计师的日常行为和工作态度有时会成为问题的症结所在。以“独立、客观、公正”作为安身立命之本的会计师事务所及其注册会计师,本来应该是市场经济的“守护神”和“经济警察”,但在我国证券市场中,有关会计师事务所的造假事件却不断传来。
With the increasingly complex market economy, the irrational behavior of certified public accountants in audit practice is also increasing. It was found that some of the problems in the audit cases, not entirely due to technical or procedural errors caused by the CPA’s daily behavior and work attitude can sometimes be the crux of the problem. The “independent, objective and impartial” accounting firm and its CPA, which should have been their own destiny, should have been the “patron saint” and “economic police” of the market economy. However, in the securities market of our country, the frauds of the relevant accounting firms The incident continues to spread.