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1、由科龍事件看審計(jì)責(zé)任問(wèn)題分類：管理學(xué)論文>會(huì)計(jì)審計(jì)論文>會(huì)計(jì)理論論文(定做論文)?英文版?繁體版作者：時(shí)間：2009-7-131:29:??瀏覽：16699次【摘要】在我國(guó)，注冊(cè)會(huì)計(jì)師被譽(yù)為“經(jīng)濟(jì)警察”、“證券市場(chǎng)的保護(hù)神”，在社會(huì)經(jīng)濟(jì)發(fā)展中發(fā)揮著越來(lái)越重要的作用。然而近年來(lái)，接連不斷的審計(jì)舞弊和針對(duì)注冊(cè)會(huì)計(jì)師的法律訴訟浮出水面，其榮譽(yù)地位受到了社會(huì)的質(zhì)疑，廣大的社會(huì)公眾開(kāi)始紛紛追討注冊(cè)會(huì)計(jì)師的責(zé)任,審計(jì)責(zé)任問(wèn)題也引起社會(huì)各界的關(guān)注。本文從近期受到普遍關(guān)注的“德勤-科龍事件”著手，通過(guò)對(duì)案例進(jìn)行實(shí)證分析，發(fā)現(xiàn)我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任上
2、存在的問(wèn)題。針對(duì)審計(jì)責(zé)任問(wèn)題，闡述了審計(jì)責(zé)任的含義和內(nèi)容,分析了審計(jì)責(zé)任的特點(diǎn)、監(jiān)管現(xiàn)狀等,探討了審計(jì)責(zé)任的具體界定標(biāo)準(zhǔn)和方法。針對(duì)案例，深入了“科龍事件”中的審計(jì)責(zé)任缺失現(xiàn)象。在文章的最后，對(duì)于注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任的相關(guān)問(wèn)題提出具體的解決對(duì)策與建議。關(guān)鍵詞：科龍事件，德勤會(huì)計(jì)師事務(wù)所，審計(jì)責(zé)任StudyonAuditingResponsibilityfrom“KeLon”CaseAbstractInChina,CPAiswellknownas“thepoliceoftheeconomy”and“thesafeguardofthese
3、curitiesbusiness”.CPAisplayingamoreandmoreimportantroleinthedevelopmentofsocialeconomy.However,duringtheseyears,moreandmoreauditfraudsappearandalsomoreandmorelawsuitcasesinviewofregisteredaccountantshaveappeared.ThehonoredstatusofCPAisdoubtedbythepublicandproblemsofaud
4、itingresponsibilitiesispayedmuchattention.Thispaperintroducestheconnotationandcomprehensionoftheauditresponsibilitybyanalyzingdetailedinformationof“KeLon”case,analyzesonitscharacters,probesintostandardsandwaystoclassifyandconcretedefinitionoftheauditingresponsibility,p
5、ointsoutthemistakesofDeloittein“KeLon”caseandgivesoutsuggestionsonissueswhichareconnectedwiththeauditingresponsibilitiesinpractice.Keywords:“KeLon”case,DeloitteAccountingFirm,Auditingresponsibility目錄一、序言??????????????????????????????????????????????????1（一）研究背景????????
6、????????????????????????????????????1（二）研究意義????????????????????????????????????????????1（三）研究結(jié)構(gòu)????????????????????????????????????????????1二、文獻(xiàn)回顧????????????????????????????????????????????2（一）國(guó)外文獻(xiàn)回顧???????????????????????????????????????2（二）國(guó)內(nèi)文獻(xiàn)回顧???????????????????
7、????????????????????2三、理論闡述?????????????????????????????????????????????3（一）責(zé)任的概念??????????????????????????????????????????3（二）審計(jì)責(zé)任的含義及內(nèi)容??????????????????????????????????3（三）審計(jì)責(zé)任的特點(diǎn)???????????????????????????????????????5（四）對(duì)于審計(jì)責(zé)任的認(rèn)識(shí)誤區(qū)????????????????????????????????5
8、（五）審計(jì)責(zé)任的具體界定???????????????????????????????????6四、案例分析??????????????????????????????????????????????7（一）基本案情?????????
