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-relatedqualitycontrolproblemsarethecauseofanincreasednumberofallegedauditfai

2、lures.Certifiedpublicaccountants(CPAs)werequeriedregardingindependenceimpairmentintheirprofession.QuestionnaireresultsindicateanumberotCPAsbelieveindependencedencienciesexist,andsomeCPAsadmittopersonalindependenceimpairment.ArecentrashofallegedauditfailuresintheUnitedStateshascausedconsiderablecon

3、cernamongusersoffinancialstatementsandhasbroughtrenewedattentiontotheethicalconceptofauditorindependence.Klott(1984)reportsthattheauditingprofessionappears"pressuredbyfiercecompetitionforclientstocutcostsonauditexaminationsatatimewhenbusinesstransactionshavebecomemorecomplicatedtotraceandevaluate.

4、”Hefurtherstates，"Thereisaddedconcernthatcompetitivepressuresmayhaveerodedsomeoftheindependenceoftheauditor•…[The]fightforclientsmayforcetheauditortobendmsopinioninmarginalcasesinfavorofaclientandtoendorseacompany'sfinancialstatementratherthanrisklosingtheclient.MTheAmericanInstituteofCertifiedPub

5、licAccountants(AICPA)hasidentifiedImprovingtheQualityofPracticebyCPAs'asoneof14majorissuesconfrontingtheaccounting/auditingprofession.IndependenceandObjectivity1isanothercriticaltopic(AICPA,1984).Thisarticleprovidesempiricaldataonthesemattersanddiscussestheextenttowhichcertainindependence-relatedq

6、ualitycontrolproblemsexist.ReasonsforauditfailuresAnauditfailuretakesplacewhenanauditorindicatestothepublicthataclient’sfinancialstatementsarefairlypresentedinaccordancewithgenerallyacceptedaccountingprincipleswheninfacttheyarenot.Perry(1984)，formerchiefaccountantoftheU.S.SecuritiesandExchangeComm

7、ission’sDivisionofEnforcement,believesthefivemostcommonreasonsforauditfailures(hereafterdescribedasthePeiTyacts1)areMscoperestrictions,incompetence,auditingbyconversation，notcriticallyevaluatingtransactions，[and]