注册会计师的管理舞弊审计责任

注册会计师是否应该对管理舞弊承担相应的审计责任、应负何等程度的责任等问题一直是审计界争论的问题.河南华为事务所诉讼案使得这一问题在国内成为现实,注册会计师应该就其未尽勤勉尽责负责.就注册会计师的管理舞弊审计责任来说,"排除合理怀疑"是对"勤勉尽责"标准的另一种解说,通过对现有审计模式的改进,形成管理舞弊导向审计新模式可以更好地促使注册会计师履行其管理舞弊审计责任.

On the CPA's Responsibility of Management Fraud Auditing

Whether CPA should be responsible for management fraud,and what his responsibility should be have been an issue hotly debated in the auditing profession.The case of Henan Huawei vs CSRC has turned the theoretical discussion of the issue into a practical subject in China;the CPA should be responsible for management fraud if found guilty of failing to fulfill "Due diligence"."Beyond reasonable doubt" is another explanation of "Due diligence".By improving the existing mode of financial statements auditing and creating a new fraud-based management auditing system,we may better impel CPA to fulfill his responsibility for management fraud.