论文部分内容阅读
独立董事制度是上市公司内部治理结构重要组成部分,独立审计是健全上市公司外部治理机制的有效手段,两者之间具有共性。完善的独立董事制度是保障注册会计师独立、客观、公正执业、切实发挥审计鉴证作用、提高独立审计质量的重要条件。本文认为,注册会计师行业应注重维护自身的独立性,提供高质量的审计信息,并就与财务报表审计相关、且根据职业判断认为与治理层责任相关的重大事项,以适当的方式及时与独立董事沟通,便于独立董事有效行使决策权。
Independent director system is an important part of the internal governance structure of listed companies. Independent auditing is an effective way to improve the external governance mechanism of listed companies. Perfect independent director system is to protect the independent, objective and fair practice of certified public accountants, effectively play the role of audit forensics, to improve the quality of independent audit of the important conditions. This paper argues that the CPA industry should pay attention to maintaining its independence and provide high-quality audit information. In connection with the auditing of the financial statements, the certified public accountants should consider the major issues related to the responsibility of the governance layer according to professional judgment, timely and independent Communication between directors facilitates the effective exercise of decision-making power by independent directors.