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随着我国资本市场的进一步完善与成熟,越来越多的公司依赖证券市场获取资金。同时,大部分投资者也通过注册会计师对被投资公司报表的审计结论来进行投资决策,他们以为“无保留意见的审计结论”就意味着公司没有问题同时认为,审计过报表的注册会计师就是会计报表质量的保证人,注册会计师既要承担会计责任,又要承担审计责任。从目前已发生的诉讼案件来看,会计报表的使用者往往都是控告注册会计师,却很少有控告造假的被审计单位
With the further improvement and maturity of China’s capital market, more and more companies rely on the securities market to obtain funds. At the same time, most investors also make investment decisions through the CPA’s audit conclusion on the investee’s statements. They think that the “unqualified audit conclusion” means that the company has no problems. At the same time, the audited CPA Is the guarantor of the quality of accounting reports, certified public accountants not only bear the accounting responsibility, but also assume the audit responsibility. Judging from the litigation cases that have occurred so far, the users of accounting reports often sue CPAs, but there are few auditees accused of fraud