Main Defects of CPA Auditing System in China

Yan-ru WAN


From the restrains of the CPA auditing system, it is explained that defects existing in the present auditing system result in the dissimulation of the auditing function. The CPA is placed in an unfavorable situation as compared to the Listed Companies, which leads him to submit fraudulent auditing reports according to the intention of the Listed Companies. Therefore this paper presents some reforming ideas on how to perfect the CPA auditing system. Keywords: CPA, auditing system, auditing fraud, fraudulent financial statements, listed company Résumé: De la restriction du système d’apurement des comptes , ce texte expose les défectuosités du système actuel , qui est défavorable dans l’échange des intérêts entre l’expert-comptable et la société sur marché , et qui , en même temps , entraine l’aliénation de la fonction d’apurement des comptes . Les experts-comptable , à contre-coeur , sont obligés de faire des rapports freudeurs de finance selon l’intention des sociétés . Ce texte propose des idées de réforme pour mettre en jeu le système d’apurement des comptes . Mots-clés: CPA, système d’apurement des comptes, fraude de vérification des comptes, rapport fraudeur de finance, société sur le marché 摘要:從註冊會計師審計制度存在的約束條件,說明由於現有審計制度的缺陷,導致審計功能異化,使得註冊會計師在與被審計單位的利益交換中處於劣勢地位,不得不根據被審計單位的授意違心地出具不真實的審計報告。文中就如何發揮註冊會計師審計制度作用的提出改革思路。 關鍵詞:註冊會計師審計制度;審計欺詐;虛假財務報告;上市公司

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