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Differences in Auditing Problem of China and USA — Analysis on audit independence.doc

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Differences in Auditing Problem of China and USA — Analysis on audit independence.doc

Differences in Auditing Problem of China and USA — Analysis on audit independence Differences in Auditing Problem of China and USA ?Analysis on audit independence Literature preview Many audit firms suffered audit failures recently in China and US1. Deloitte amp; Touche became involved with Kelon’s scandals, giving out unqualified audit reports on Kelon’s financial statements which contained material errors. KPMG was forced by the Chinese Ministry of finance to restructure. In Once again, the audit independence issue draws the public’s attention. The audit failure case and analysis of China 2.1 China Kelon Event Prior to 2002, kelon audit institutions is marsh, 2001, ST kelon full-year net loss of 1.5 billion yuan, at the time of Arthur Andersen ;because it could not perform satisfactory audit procedures to obtain reasonable assurance to determine all major transactions have been correctly recorded and full disclosure; gives a audit report of refused to commit herself. In 2002, Andersen after enron subversion, its business in the mainland and Hong Kong into PWC, however, PWC GeLinKeEr and kelon both resigned ;hot potato;. Then, deloitte#039;s arrival for kelon audit the annual reports from 2002 to 2004.On March 28, 2003, deloitte for ST kelon 2002 annual report issued by the audit report of reservations. In kelon that year#039;s annual report, by as much as $350 million of assets impairment return and projected liabilities, net profit of 200 million yuan. 2.2 analysis of the case Audit activities is a system process, will be affected by environmental factors. Auditors and accountants itself is the direct perpetrators of audit activities, also be determining factors in the success or failure of the audit. Among them, the independent audit is to prevent distortion of accounting information and an important level of fraud. Signboard has international ;big four; accounting firm deloitte is not the good this way off, but in ;kelon;, this paper analyzes the causes of bel