注册会计师审计鉴证失真的成因及对策

近年来,由于会计信息失真严重,注册会计师执业的独立性不强,相关民事赔偿制度不健全,以及注册会计师本身未按审计准则规范执业,导致了注册会计师审计鉴证严重失真。鉴于此,本文提出应从不断完善会计准则和会计制度,提高会计信息的质量;完善制度建设,提高注册会计师的独立性;建立健全民事赔偿制度,加大违规成本;加强注册会计师行业协会服务意识和行业自律;注册会计师规范执业等方面有效预防和控制审计风险,提高审计鉴证质量。

Research on the Causes and the Countermeasures for Certification Distortion of Registered Accountants'''' Audit

The audit certification for registered accountants has been distorted in recent years because of unreal accounting information,registered accountants' non-independent work,distempered civil compensation system concerned,and registered accountants' abnormal work beyond the audit criteria.Whereas,we have to continuously consummate accounting criteria and accounting system,improve the quality of accounting information,boost the independence of registered accountants' work by strengthening the system construction,establish and perfect the concerned system of civil compensation,increase the cost for getting out of line,reinforce the service consciousness and vocation self-discipline of registered accountants' guild,and normalize the registered accountants' work so as to effectively prevent from and control the audit risk and improve the quality of audit certification.