关于财务报表审计问题的探讨

注册会计师与管理层和治理层之间可能存在信息不对称性,管理层和治理层作为内部人员,对单位的情况更为了解,更能作出适合企业特点的会计处理决策和判断,因此,管理层和治理层理应对编制财务报表承担完全责任。注册会计师应当根据审计准则和职业判断确定审计范围。审计准则在规定注册会计师承担的责任和所要实现的目标的同时,还规定了为履行责任和实现目标所须实施的审计程序。

Discussion on Audit Issues of Financial Statement

It may exist in information asymmetry between Certified Public Accountant and managers as well as governance layer.As internal personnel,managers and governance layer more understand the unit’s situation,and can make accounting treatment decisions and judgments which suits enterprise characteristics,therefore,managers and governance layer should assume full responsibility for preparing the financial statements.Certified Public Accountant should determine the scope of the auditing based on auditing standards and professional judgments.Auditing standards not only provides the responsibility Certified Public Accountant assumes and the goal to achieve,also provides audit procedures which must be implemented for fulfilling responsibility and realizing the goal.