论文26.王帆.docVIP

报名序号: 26 河北省高等教育自学考试 毕业论文 专 业: 会计 地 市: 河北省保定市 工作单位: 论文题目: 从安然事件看社会审计独立性 作 者: 王帆 指导教师: 陈若虹 完成日期: 2012 年 08 月 15 日   目录 摘要 ·····································································1 关键词···················································1 1.“安然事件”的爆发························································1 2.社会审计独立性的含义·····················································2 3.“安然事件”暴露出的审计问题· ··········································· 2 3.1事务所同时提供审计业务和非审计业务·····································2 3.2安然公司多名高层原为安达信雇员·········································2 3.3合作时间长，关系密切·················································3 4社会审计独立性的影响因素··················································3 4.1外部因素·······························································3 4.1.1市场竞争···························································3 4.1.2审计市场管理混乱···················································3 4.1.3地方政府职能扭曲. ·················································3 4.1.4监督不到位·························································3 4.2内部因素·······························································4 4.2.1事务所同时进行审计业务和非审计业务·································4 4.2.2注册会计师挂靠事务所的情况·········································4 4.2.3审计人员自身的情况. ···············································4 4.2.4对客户的过分依赖···················································4 5提高社会审计独立性的建议··················································5 5.1对小规模事务所进行合并改组·············································5 5.2改善审计委托制度·······················································5 5.3完善法律法规···························································5 5.4考虑审计业务与非审计业务的冲突. ·······································5 5.5注重注册会计师的后续教育···············································6 5.6提高审计人员的综合素质·····················