论我国独立审计的发展战略

随着我国会计审计国际化趋同的实现,我国独立审计服务业将面临严峻的竞争压力。在新形势下如何发展我国独立审计服务业,提高我国独立审计的国际竞争力显得尤为重要。本文分析了我国目前独立审计行业面临的各种具体问题,旨在通过建立适合我国国情的独立审计监管模式,改善独立审计市场激励机制,加强风险管理,提高审计质量,建立一套有中国特色的独立审计发展战略。

On the Development Strategy of Independent Audit in Our Country

With the rapid process of the internationalization of accounting auditing in our country, the independent audit service industry in China will face the severe competition pressure. Hence, how to develop the independent audit service industry in our country under the new situation, and then to improve the international competitiveness of independent audit will get especially important. This article analyses the concrete problems about the backward situations of organizational form and management mode that the independent audit industry is facing, and its purpose is to establish the pattern of independent supervise, perfect the motivating mechanism of the independent audit market, enhance the risk management, improve the auditing quality, and set up a set of independent audit developing strategies with the Chinese characteristics.