我國審計(jì)期望差距的構(gòu)成要素及縮小對策之研究.pdf

1、我國審計(jì)期望差距的構(gòu)成要素及縮小對策之研究摘要審計(jì)行業(yè)因公眾對查錯(cuò)揭弊的期望而產(chǎn)生，并根據(jù)公眾期望的提高而不斷發(fā)展。但在行業(yè)發(fā)展過程中，職業(yè)界并未與公眾形成良好的互動(dòng)關(guān)系，甚至在一定的歷史時(shí)期試圖通過回避查錯(cuò)揭弊的基本職責(zé)來減少自身所承擔(dān)的責(zé)任，這使得審計(jì)期望差距的客觀存在。另外，由于經(jīng)濟(jì)環(huán)境日趨復(fù)雜，使得審計(jì)服務(wù)的有效供給不足，而公眾的審計(jì)需求卻日益旺盛，這也使得審計(jì)期望差距必然存在。在復(fù)雜多變的審計(jì)環(huán)境中，社會(huì)公眾對審計(jì)產(chǎn)生了更高的

2、期望，職業(yè)界也因此面臨著諸多挑戰(zhàn)，職業(yè)界也通過不斷改變自身以協(xié)調(diào)職業(yè)界與社會(huì)公眾之間的關(guān)系。也正是由于社會(huì)公眾對審計(jì)提出更多更高的期望，也從側(cè)面彰顯了審計(jì)行業(yè)的價(jià)值，并促使審計(jì)在理論與實(shí)務(wù)中進(jìn)一步完善，雙方之間這種互動(dòng)，對于縮小審計(jì)期望差距具有重大意義?；仡櫸覈鴮徲?jì)行業(yè)的發(fā)展歷程，可以發(fā)現(xiàn)存在很多問題，主要表現(xiàn)職業(yè)道德整體水平相對較低和專業(yè)勝任能力不足兩個(gè)方面。這些問題在我國不完善的資本市場中顯得更加嚴(yán)峻，審計(jì)行業(yè)也因此面臨信任危機(jī)?？?/p>

3、以預(yù)見，隨著公眾利益保護(hù)制度的逐步完善，審計(jì)期望差距將會(huì)由隱性表現(xiàn)為顯性，社會(huì)公眾表達(dá)不滿的方式也將會(huì)更加激烈，如大規(guī)模地針對審計(jì)師的訴訟等。THESTUDYoNTHEELEMENTSANDSoLUTIoNSoFoURCOUNTRY’SAUDITEXPECTATIoNGAPABSTRACTTheCertifiedPublicAccountantprofessionoriginatedfromthepublic’sneedforcheck

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8、ryofourcountrythereweremanyproblemswhichwereprincipallydisplayedthroughlowprofessionalethicsandinsufficientprofessionalcompetenceTheseproblemsappearedmoresevereunderourcurrentincompletecapimlmarket，theCPAsprofessionalcon

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