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企业丑闻对审计的影响

近期企业的倒闭与丑闻，大大降低了公众对审计的信任度。因此，近期出现了各种举措，如专业监督与专业的工作标准，都在确保审计工作的有效性。有责任来规范审计质量的监管机构包括的专业监督委员会（POB），国际审计与鉴证准则委员会（IAASB），和审计监督机构（AIU）。专业监督委员会是财务报告委员会的一部分，它有责任向投资者、市场和公众提供信心，提高财务信息的可信度和上市公司治理的管理。专业监督委员会规范审计的独立监督和识别一些会计机构，负责监督审计师的工作或者提供一种审核资格，以确保他们能够正确地进行会计专业监督审计工作。

Recently Companies Failure And Scandals Was Reduced Public Confidence In Audit 

Recently, companies' failure and scandals was reduced public confidence in audit. Therefore, various initiatives emerged such as professional oversight, professional work standards in order to ensure auditor work effectiveness. The regulatory bodies who have a responsibility to regulate audit quality are includes the Professional Oversight Board (POB), the International Auditing and Assurance Standards Board (IAASB), and the Audit Inspection Unit (AIU). The Professional Oversight Board is a part of Financial Reporting Council; it has responsibility to give confidence to investor, market and public by increase credibility of financial information and governance stewardship of listed and other entities. Professional oversights Board regulate of the auditing by independent oversight and recognize of those accountancy bodies that are responsible for supervising the work of auditors or offering an audit qualification to make sure they carry their accountancy profession properly in supervising the work of auditors. POB monitoring the quality of the auditing function in relation to economically significant entities and independent oversight of the regulation of the actuarial profession by the professional actuarial bodies and promoting high quality actuarial work. It also independent supervision of the Auditors General in carries out their function as statutory auditors. Besides that, the International Auditing and Assurance Standards Board (IAASB) is an independent standard setting body under the auspices of International of Accountants (IFAC). It has responsibility to serves the public interest and enhance the public confidence in the global auditing by establish high quality auditing, assurance and quality control to improve the uniformity of practice by professional account throughout the world. Besides that, Auditing Practice Board (APB) is one of the regulatory bodies which are responsible in setting high audit quality and give the guidance to external auditor on how to carry their work properly.  Moreover, Audit Inspection Unit (AIU) which set up following the Government's post-Enron review of the regulation of the regulation of the UK accountancy profession is part of Professional Oversight Board (POB) is responsibility in monitoring audits of all listed and other major public interest entities by review a sample of relevant audit engagements at each firm selected for an inspection visit.

Nowadays, Auditor's report is important and is needed by most types of businesses and non-profit organization. Auditor's report is acts as part of annual financial reporting back to investor, board of directors, and other party who are interest in the ongoing success of the organization. Besides that, auditor's report is to point toward resources that may help the organization to improve their current methods of bookkeeping (Tatum, 2009: Online). Therefore, auditors are independent to provide assurance or attesting to fairness 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。