上市公司审计委托模式的重新思考

上市公司欺诈和注册会计师审计失败是目前证券市场关注的热点。注册会计师独立性受阻是审计失败的重要根源,而现行的审计委托模式是造成注册会计师独立性受损的根本原因。本文分析了现行审计委托模式的缺陷,并结合我国实际,提出由中国证监会设立审计委员会统一管理上市公司会计报表审计,替代上市公司委托审计,向上市公司收取审计费用并支付给会计师事务所。通过建立一种新的审计委托模式以提高注册会计师审计独立性。

A New Thought on Audit Commission Style

The swindle of the listed companies and the audit failure of the CPA are the hot topics of stock markets. The decrease of independent character of the registered accountants leads to the audit failure directly and the present audit commission style is the essential cause of the decrease of registered accountants' audit independence. The thesis analyzes the defect of present audit commission style, combine the actual situation in China, and put forward a new theory that the Negotiable Securities Supervisory Committee of China should set up a new audit committee to manage statistical reports from the listed companies, and to improve the independent audit character of registered accountants by setting up a new audit commission style instead of giving a commission to the accountant offices and paying them.