注册会计师审计职业道德建设的理性思考

独立的审计人员已成为治理会计信息舞弊的一种不可或缺的外部监控机制,其审计质量的高低直接关系到会计信息舞弊治理的成效。要胜任这一角色,审计的独立性无疑是保证质量的根本所在,而职业能力的水平也是导致审计职业的信誉和社会地位的重要要件。本文通过调查问卷方式,对我国审计专业判断能力在职业中的认识进行了调查和分析,以此作为提高审计职业道德的重要途径的建议。

The rational Thought of CPA's Auditing Professional Morality Construction

Independent auditor has become the indispensable external supervisory institution for governing the corruption of accounting message.The auditing quality is in relation to that directly.In order to be competent,the independence of auditor is essential question of guaranteeing the quality,and the professional ability is also important for the goodwill and social standing of auditing profession.Through the research,we analyze the recognition of auditing professional verdict's ability, and we wish that can improve the auditing professional morality.