民间审计诚信文化探析

《民间审计诚信文化探析》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、计诚信文化的现状进行了剖析，并从经济根源、制度根源、社会文化根源、事务所文化根源等几个方面对民间审计诚信缺失的原因进行了深入探讨；文章的最后一部分，根据前文对民间审计诚信文化建设的内、外部环境分析和民间审计诚信文化缺失的原因分析的基础上，提出了从会计师事务所文化和社会文化两个层面来建设我国民间审计诚信文化体系，其中通过加强诚信为本的事务所文化建设、事务所内相关人员提升民问审计诚信文化意识、建立民间审计诚信的内控机制、健全制度文化建设等途径来塑造民间审计诚信的事务所文化；通过培育审计诚信的良好环境、加强民间审计诚信教育、完善审计准则体系、理

2、顺会计师行业监督管理和完善民问审计报告失真的民事法律制度等途径来塑造民间审计诚信的社会文化。关键词：民间审计诚信诚信文化社会文化2AbstractsCredibilityiSnotonlytheChinesenation’Sfinetraditionsbutalsoacornerstoneofthemodemmarketeconomy．However,inrecentyears，thecertifiedpublicaccountantsandcertifiedpublicaccountantfirmhaveprovidedsomeseri

3、ousinaccuraciesintheauditreportwhichledtothemassofthestockmarketandinvestorssufferedfromheavylosses．ItreducespublictrusttothecivilauditbuthasagreateffectontheSurvivalanddevelopmentofthenon-governmentalaudit．Thecivilaudithasbeenquestionedbysocietyasawhole．Theissueofauditin

4、ghonestyhasbeenfocusedbythewholesociety．HowtosettlethedistortionofauditinginformationSOastoadvanceauditinghonesty?ManyscholarsconsideredweshouldCalTyoutouteradministrationtoauditingbody，whichignoredtheeffectofculture．Inthisthesis，cultureincludessocialcultureandAccountingF

5、irmculture．AlltheactivitiesofanAccountingFirmareaffectedandrestrictedbytwokindsofcultures．SocialcultureisabigenvironmentwhichinfluencesactionsofAccountingFirmfromthewhole．AccountingFirmcultureisthesoulofauditingactivitieswhichhaveimportantfunctionsforauditingactivitiesofA

6、ccountingFirms．Thistextwillstudyauditinghonestyfromtheangleofculturalconstruction，andbandsauditinghonestyandculturetogetherorganically．Thistextputsforwardtothemeaningofauditinghonestycultureusingsomeconceptionrelyingtoauditinghonestyforreference．Then，exploressomewaystofas

7、tentheauditinghonestycultureandshapingagoodenvironmentforcivilauditingcredit．Besidestheintroduction，thepaperisdividedintofourparts．PartonefirstlyintroducessomeconceptionssuchasHonesty,AuditingHonesty,CultureandAuditingCultureandetc．Especially,summarizedthemeaningofNon-aud

8、itFaithCulture，itreferstosomevaluesandcodesofconductforthestaft"whoshouldfollowduringprovidingth