论注册会计师信任危机的原因及对策

近些年中国经济市场陆续发生了如万福生科、五粮液、恒大地产等一系列会计造假案,这些事件下对中国市场经济的未来健康发展带来了非常不利的影响。一系列的会计师事务所执业失败事件发生后,引起大家对注册会计师行业的诚信打了一个大大的问号,注册会计师行业面临前所未有的信任危机,整个社会的经济秩序也因此产生了严重的影响。此外,导致注册会计师信任危机的原因主要有:审计活动的风险;注册会计师的独立性受损;法律法规的不统一,独立审计准则地位尴尬;注册会计师审计制度本身存在的缺陷。加强注册会计师行业诚信建设应采取下列对策:(一)坚持以风险导向的审计理念和方法;(二)让注册会计师具有真正的独立性;(三)完善现有审计制度。

On the Causes and Countermeasures of CPA Credit Crisis

In recent years, a series of CPA frauds occur in Chinese economic market, such as Hail Health Branch, Wuliangye and Evergrande. These events have a very negative impact for the healthy development of China＇s market economy. After a series of CPA failures, the integrity of the CPA profession is questioned by the whole society; CPA industry is facing an unprecedented crisis of confidence, and the economic order of the whole society is severely disrupted. In addition, The cause of crisis of confidence of certified public accountants is： risk of audit activities; damaged independence of CPA; no unified laws and regulations, the independent auditing standards in an awkward position; defect of CPA audit system itself. To strengthen the credibility construction of CPA profession should take the following countermeasures：（a） to adhere to the idea and method of risk-oriented audit;（b） to let CPA have true independence;（c） to improve the existing audit system.