会计师事务所的诚信问题研究.docVIP

题目：会计师事务所的诚信问题研究 会计师事务所的诚信问题研究 【摘耍】近些年来，各人会计师事务所包括W际叫人在内的频频爆出丑闻，会计师事务所的 诚信W题就此被推上了风口浪尖。0前，会计师事务所的诚信闷题越来越受到人们的关注。 曾有位会计师事务所主任说，如果一家事务所只剩下最后一个客户吋，你会选择保客户还是 保原则？面对如此激烈的竞争，各大会计师事务所耍如何坚持独立性原则，如何做到诚信， 已经成为人们普遍关注的问题。 层出不穷的审计违规案例，让社会各方对会计师事务所的诚信丧失Y信心，会计师事务 所面临着严重的信用危机。扭然，大部分所内的管理人员有较强的会计、审计实务经验，却 缺乏相关的管理经验，还无法建立起完善的诚信体系，导致诚信闷题迫在眉睫。 【关键词】诚信 会计师事务所 独立性 委托与受托关系 The credibility of accounting firms and research [Abstract] In recent years，the major accounting firms, including four big international scandal，the integrity of certified public accountants to be on the forefront at present, the integrity of the accounting firm is becoming more and more attention by a certified public accountants, director of the said, if only the last customer left a firm principles with customer or will you choose? Faced with such fierce competition, the major accounting firms how to adhere to the principle of independence，how to do good faith，has become a widespread concern The audit violations emerge in endlessly, make the society has lost confidence to the integrity of the public accounting firm, accounting firm while facing severe credit crisis, most of the managers in strong accounting audit practice experience, but the lack of related management experience, still unable to establish a perfect credit system, in good faith problem is imminent [Key words] integrity accounting firm independence Entrusted with the fiduciary relationship TOC \o 1-5 \h \z ife 1 HYPERLINK \l bookmark2 \o Current Document \h （一） 研究的背景 1 HYPERLINK \l bookmark3 \o Current Document \h （二） 研究的意义 1 HYPERLINK \l bookmark4 \o Current Document \h （三） 研究框架 2 HYPERLINK \l bookmark5 \o Current Document \h 一、 诚信问题国内外现状 3 HYPERLINK \l bookmark6 \o Current Document \h （一） 国外现状 3 HYPERLINK \l bookmark7 \o Current Document \h （二） 国内现状 4 HYPERLINK \l bookmark8 \o Current Document \h 二、 闽瑞会计师事务所案例分析 5 HYPERLINK \l bookmark9 \o Current Document \h （一） 闽瑞会计师事务所管理结构 5 HYPERLINK \l bookmark10 \o Current Document \h （二） 闽瑞会计师事务所诚信问