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1、DifferencesinAuditingProblemofChinaandUSA—AnalysisonauditindependenceDifferencesinAuditingProblemofChinaandUSA—AnalysisonauditindependenceLiteraturepreviewManyauditfirmssufferedauditfailuresrecentlyinChinaandUS1>.Deloitte&TouchebecameinvolvedwithKelon’sscandals,givingoutunqualifiedauditreport
2、sonKelon’sfinancialstatementswhichcontainedmaterialerrors.KPMGwasforcedbytheChineseMinistryoffinancetorestructure.InOnceagain,theauditindependenceissuedrawsthepublic’sattention.TheauditfailurecaseandanalysisofChina2.1ChinaKelonEventPriorto2002,kelonauditinstitutionsismarsh,2001,STkelonfull-yearne
3、tlossof1.5billionyuan,atthetimeofArthurAndersen;becauseitcouldnotperformsatisfactoryauditprocedurestoobtainreasonableassurancetodetermineallmajortransactionshavebeencorrectlyrecordedandfulldisclosure;givesaauditreportofrefusedtocommitherself.In2002,Andersenafterenronsubversion,itsbusinessinthemai
4、nlandandHongKongintoPWC,however,PWCGeLinKeErandkelonbothresigned;hotpotato;.Then,deloitte'sarrivalforkelonaudittheannualreportsfrom2002to2004.OnMarch28,2003,deloitteforSTkelon2002annualreportissuedbytheauditreportofreservations.Inkelonthatyear'sannualreport,byasmuchas$350millionofassets
5、impairmentreturnandprojectedliabilities,netprofitof200millionyuan.2.2analysisofthecaseAuditactivitiesisasystemprocess,willbeaffectedbyenvironmentalfactors.Auditorsandaccountantsitselfisthedirectperpetratorsofauditactivities,alsobedeterminingfactorsinthesuccessorfailureoftheaudit.Amongthem,theinde
6、pendentauditistopreventdistortionofaccountinginformationandanimportantleveloffraud.Signboardhasinternational;bigfour;accountingfirmdeloitteisnotthegoodthiswayoff,butin;kelon;,thispaperanalyzesthecausesofbelowis,lookatwhatledtothedeloitteauditfailure.Economicmotives:enterpriseprofitdeloittetookthi
7、shotpotato,fromPWCinnatureisdrivenbycommercialinterests.Looselegalenvironmentfactors:theChinesesystem,withfourofthesupernationaltreatment,causeverylowviolationcostnearlytwoyearsaseriesoflitigation,makesthefameof;kelon;