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论文作者:英国论文论文属性:课程作业 Coursework登出时间:2012-10-02编辑:anne点击率:2484
论文字数:1957论文编号:org201210021819012006语种:英语 English地区:英国价格:$ 33
关键词:international regulatory environmentaudit the listed companiesAccounting
摘要:As the development of economy and technology, although the government make many regulatory to restrict the auditors, but it also has many defect for the auditor cannot ensure.
Background of research
As the Enron event occurred, it had a large effect to the audit regulatory of external auditor, people became to thought the effectiveness of independent of auditor and whether the auditors can sufficiently, robust, truly provide reports to the owners and investors which serve the public interest. It also made the USA government promulgated the 《Sarbanes-Oxley Act》, in order to the external auditors can ensure the independent to audit the listed companies. Actually the auditing of auditors to the listed companies is only part of audit due to the many restrict factors, the auditor must have samples that will represent the total financial situation of company, the auditors also only reasonable assurance that the financial reports of company is truly, accurate and complete, the auditors also lack of skills and expensive, while the auditing need many subjective judgments of auditors, so maybe the auditor accompany the regulatory of auditing, but it also may has some defect views. In order to make the auditor sufficiency, robust to ensure that provide the reports to owners and investors which serve the public interest, many government make the regulatory to restrict the behavior of auditors, but whether the currency regulatory environment can make the auditor sufficiency, robust to ensure that provide the reports to owners and investors which serve the public interest, this paper will discuss this topic, then may have some conclusions, which may have a large interesting for improving the role of auditors in the economy area, and ensure the investors and public restore the confidence to the auditors.
Some experts opinion about the effect of current international regulatory environment for the external auditors audit the listed companies
Some positive factors of currency regulatory environment for auditor
Improve the independence of auditor
Improve the risk awareness of auditors
Strengthen the social responsibility of auditors
Improve the technical and professional quality of auditors
Other factors effect the behavior of auditor expect regulatory
Conclusions
Reference
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