基于公司治理的注册会计师与管理当局冲突模式分析——审计独立性研究

从上个世纪七八十年代起愈演愈烈的管理欺诈和审计丑闻,使注册会计师的独立性受到前所未有的质疑,人们越来越重视独立性问题。本文从所有者、管理者和注册会计师三者之间的冲突对审计独立性的影响进行分析,通过对三者之间产生冲突时的力量的对比以及制约冲突的因素的分析,在总结研究成果的基础上提出了基于公司治理结构的注册会计师冲突模式,并就在新的模式下如何保障审计独立性提出了建议。

Analysis on the Mode Based on the Conflict between the CPA Management and the Administering Authority

Management fraud and auditing scandals became more serious since the 70s-80s of the last century,so that the independence of CPA faced unprecedented challenges.Growing emphasis was put on the independence of CPA on which the academic research deepened too.This article analyzes the influence of the independence of CPA from the conflict of the owners /shareholders,managers,and CPA.By analysing the balance of power of those conflict and the factors that restrict them,and basing on a summary research in this ar...