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一、诚信危机的成因从琼民源、红光实业、东大锅炉到济南轻骑、大庆联谊、ST黎明,再到现在的银广夏、三九医药、麦科特,会计师事务所及相关人员频频卷入上市公司造假案,以致于整个注册会计师行业产生诚信危机,这显然不是偶然事件,而是有着深刻的根由。 1、会计师事务所丧失了独立性。1999年,美国注册会计师协会(AICPA)发表了题为“将审计业务拓展成咨询服务”的指导性文章,鼓励会计公司进一步拓宽咨询服务。在此政策引导下,各大会计公司纷纷转型。据统计,到1999年,注册会计师行业51%的收入来自咨询服务。同一家事务所既从事财务审计,又进行咨询服务,就不可避免地存在着利益冲突。
First, the cause of the crisis of honesty From the Qiongniyuan, Hong Kong Industries, Dongda boilers to Jinan Qingqi, Daqing friendship, ST Dawn, and now the silver Guangxia, Sanjiu Medicine, McCourt, accounting firms and related personnel Frequent involvement in the fraud case of listed companies, resulting in a crisis of integrity throughout the Certified Public Accountants, which is obviously not an accident, but has a profound root cause. 1, the accounting firm lost its independence. In 1999, the American Institute of Certified Public Accountants (AICPA) published a guidance article entitled “Expanding Audit Business into Consulting Services”, encouraging accounting firms to further expand their consulting services. Under the guidance of this policy, major accounting firms have transformed. According to statistics, by 1999, 51% of the income of CPA industry came from consulting services. The same firm both engaged in financial audit, but also consulting services, it is inevitable that there is a conflict of interest.