审计独立性的缺失和审计失败

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1、外文翻译原文AuditorIndependenceDenciencies&AllegedAuditFailuresMaterialsource:http://springer.lib.tsmghua.edu.cnAuthor:MichaelA.PearsonABSTRACT:Somecriticsoftheaccounting/auditingprofessionintheUnitedStatesclaimthatindependence-relatedqualitycontrolproblemsarethecauseofanincreasedn

2、umberofallegedauditfailures.Certifiedpublicaccountants(CPAs)werequeriedregardingindependenceimpairmentintheirprofession.QuestionnaireresultsindicateanumberotCPAsbelieveindependencedencienciesexist,andsomeCPAsadmittopersonalindependenceimpairment.Arecentrashofallegedauditfailu

3、resintheUnitedStateshascausedconsiderableconcernamongusersoffinancialstatementsandhasbroughtrenewedattentiontotheethicalconceptofauditorindependence.Klott(1984)reportsthattheauditingprofessionappears"pressuredbyfiercecompetitionforclientstocutcostsonauditexaminationsatatimewh

4、enbusinesstransactionshavebecomemorecomplicatedtotraceandevaluate.”Hefurtherstates，"Thereisaddedconcernthatcompetitivepressuresmayhaveerodedsomeoftheindependenceoftheauditor•…[The]fightforclientsmayforcetheauditortobendmsopinioninmarginalcasesinfavorofaclientandtoendorseacomp

5、any'sfinancialstatementratherthanrisklosingtheclient.MTheAmericanInstituteofCertifiedPublicAccountants(AICPA)hasidentifiedImprovingtheQualityofPracticebyCPAs'asoneof14majorissuesconfrontingtheaccounting/auditingprofession.IndependenceandObjectivity1isanothercriticaltopic(AICP

6、A,1984).Thisarticleprovidesempiricaldataonthesemattersanddiscussestheextenttowhichcertainindependence-relatedqualitycontrolproblemsexist.ReasonsforauditfailuresAnauditfailuretakesplacewhenanauditorindicatestothepublicthataclient’sfinancialstatementsarefairlypresentedinaccorda

7、ncewithgenerallyacceptedaccountingprincipleswheninfacttheyarenot.Perry(1984)，formerchiefaccountantoftheU.S.SecuritiesandExchangeCommission’sDivisionofEnforcement,believesthefivemostcommonreasonsforauditfailures(hereafterdescribedasthePeiTyacts1)areMscoperestrictions,incompete

8、nce,auditingbyconversation，notcriticallyevaluatingtransactions，[and]