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当前,企业的会计信息失真的主要原因是会计舞弊所造成的,CPA行业的存在价值就是看是否能够对重大会计舞弊进行有效的揭示。中国注册会计师协会也因此而发布了一系列新的准则,也对国外的先进审计技术进行借鉴,在我国的实际审计工作中引入风险导向审计理念,以此来使CPA会计舞弊的揭示能力得到有效的提高。但是CPA对重大会计舞弊不能进行有效揭示,技术并不是主要问题,本文对我国CPA不能对会计舞弊进行有效揭示的具体原因进行分析,找到解决问题的办法。
At present, the main reason for accounting information distortion is caused by accounting fraud. The existence value of CPA industry is whether it can effectively disclose major accounting fraud. As a result, the Chinese Institute of Certified Public Accountants has issued a series of new guidelines and also used advanced audit techniques abroad to introduce the concept of risk-based auditing into China’s actual auditing work so as to make CPA’s ability to reveal accounting fraud more effective Improve. However, the CPA can not reveal major accounting fraud effectively, and technology is not the main problem. This article analyzes the specific reasons why CPA can not reveal accounting fraud effectively, and finds a solution to the problem.