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注册会计师与咨询业务若干问题探讨
【作者】 杨婷;
【导师】 蔡春;
【作者基本信息】 西南财经大学 , 会计学, 2002, 硕士
【摘要】 咨询业务作为注册会计师的主要业务之一,对注册会计师行业的发展一直起着“双刃剑”的作用,一方面它有利于会计师事务所增加收入、分散风险,另一方面却引发了“咨询业务是否影响审计独立性”的论战。并且随着近几年来咨询业务的快速发展,以及会计职业界屡屡发生的与咨询业务有关的违规事件,更加剧了人们对注册会计师独立性的质疑,导致了对会计职业服务范围重新定位的思考。为此,如何看待注册会计师从事咨询业务的这一问题就显得十分棘手。针对这一形势,本文将“注册会计师与咨询业务若干问题探讨”作为毕业论文的研究课题。把研究重点放在两个方面:一是系统研究注册会计师咨询业务的相关理论与实务问题;二是深入分析咨询业务是否影响审计独立性及影响力度的问题。并在此基础上提出了通过“禁止会计师事务所向审计客户提供咨询服务”来促使审计与咨询的协调发展,以期能为注册会计师咨询业务的良性发展探究一条合理之路。本文以国际注册会计师行业咨询业务发展的现状为逻辑起点,围绕注册会计师咨询业务具有“双刃剑”特征的这一线索,由此探讨注册会计师咨询业务的相关基本理论问题、审计独立性的涵义、咨询业务对审计独立性的影响、如何兼顾咨询业务的“双刃剑”特征,在消除咨询业务不良影响的前提下,发挥其积极作用等问题。并在此基础上结合我国国情,为我国注册会计师咨询业务的发展提出了有价值的建议。从全文整体构架来看,本文由引言和正文构成。引言主要是界定本文所研究的问题,以及有关的背景材料,以便为后文的论述作一个良好的铺垫。正文又分为四个部分:第一部分:注册会计师咨询业务的发展现状。(一)以国际“五大”会计公司为例,概括说明了在90年代后,咨询业务在注册会计<WP=3>师行业中呈现出的强劲发展势头:一方面咨询业务增长迅速,在大型会计公司中已有取代传统审计业务成为注册会计师业务收入主要来源的趋势。另一方面咨询业务的外延在不断扩大,由传统单一的管理咨询发展到向各个领域渗透。(二)分析了注册会计师咨询业务纵深发展的原因,如满足客户加强管理的需要、注册会计师本身具有开展咨询业务的技能、咨询业务有利于会计师事务所增加收入、分散风险等。(三)指出了咨询业务发展所造成的负面影响,即损害了审计独立性。并以SEC在2000年修订独立性规则的活动和“安然”事件为例,说明这种损害对注册会计师行业产生的深刻影响。第二部分:注册会计师咨询业务的相关基本理论问题。(一)注册会计师咨询业务的概念和要素,注册会计师咨询就是注册会计师在诚实、客观的基础上运用相关知识,通过诊断、策划、设计、构造、整合、运行或实施方案来向客户提供有价值的建议。咨询系统包括咨询人员、咨询设施、咨询信息、咨询方法、咨询成果、咨询环境这六个要素。(二)咨询业务的特点:建设性、知识性、协作性、有偿性、自愿性。(三)咨询业务的类型:咨询服务、顾问服务、执行服务、交易服务、员工及其它支持服务、产品服务。(四)注册会计师开展咨询业务应遵循的准则:独立性、四项一般技术准则、维护客户利益、与客户签订服务协议并进行交流。(五)咨询业务的程序:准备阶段、实施阶段、终结阶段。(六)咨询与保证的联系和区别:同为注册会计师的两大服务类型,但两者性质不同、契约关系不同、独立性要求不同、范围不同、责任不同。这部分从理论上对注册会计师开展咨询 业务的相关事项进行了界定和阐述,使读者能够对注册会计师咨询业务的性质有个清楚的、系统的了解。 第三部分:咨询业务对审计独立性的影响和解决措施。(一)本部分首先界定了独立性的含义。在分析比较三种典型的独立性定义的基础上,笔者提出基于个人观点的关于审计独立性的基本含义和框架:就独立的主体而言,应该包括审计人员和审计机构这两个独立主体层次;就独立的客体而言,审计主体主要应该独立于被<WP=4>审计单位;就如何独立而言,应从不同的独立主体来考察这一问题。审计机构应做到机构设置独立、机构财务独立。审计人员应做到实质上独立和形式上独立。并指出审计独立性神圣不可侵犯。(二)在分析了审计独立性含义的基础上,进一步指出了在注册会计师向审计客户提供咨询服务的情况下,对审计独立性所造成的影响。先是综述了以往的规范研究和实证研究,总的说来,这些研究主要有两种观点:一种普遍观点认为咨询业务会损害独立性,还有一种观点认为咨询业务不损害独立性。继而笔者从前面为审计独立性所构建的框架入手,分析了咨询业务对审计人员实质独立性、审计人员形式独立性及审计机构独立性的影响,得出“会计师事务所或注册会计师不能向同一客户提供审计和咨询两种服务”的结论。并对认为“注册会计师向审计委托人提供咨询服务不影响审计独立性”的相关观点进行了批驳。分析了簿记、财务信息系统的设计和实施、内部审计等九种具体咨询业务对审计独立性所造成的影响。最后引用“安然事件”来证明向同一客户提供审计和咨询两种服务对独立性的现实损害。(三)提出了解决咨询与审计业务之间的冲突的三种方式:隔离审计业务与咨询业务,拆?
【Abstract】 Consulting service, as an important business for the CPA firms, is a two-edge sword which increases the margin of profit, decreases and disperses risks, but at the same time influences the independence of auditing. With its rapid development, there have arisen many problems. Especially recently, many illegal cases involving consulting service have caught the public attention and aroused more and more doubt about the independence of CPA and led to a heated discussion on the business scope of CPA. How to face CPA’s engagement in consulting service is turning out to be a crucial and impending issue. Based on such facts, the thesis makes "the researches on several problems between CPA and consulting service" its research subject, and tries to approach this problem in two key aspects: One is the related theories and practice of CPA consulting service; the other is whether and how it influences the independence of auditing. Then come the suggestions to solve this dilemma, that is, to prohibit CPA firms from providing consulting service to their audit clients so as to ensure the healthy and harmonious development of CPA consulting service.This paper is wholly based on the current situation of international CPA consulting service. In the frame of the two-edge characters of CPA consulting service, the thesis will explore some key issues such as the basic theoretic problems of CPA consulting service, the connotation of the independence of auditing, how the latter is influenced by the former, and how to take advantage of its good while avoiding its bad effects. Furthermore, the thesis will give<WP=7>valuable suggestions to the healthy development of Chinese CPA consulting business. The paper is composed of two parts, the introduction and the main body. The introduction part gives readers a clear idea of the discussion target and its background, making a good start to further discussion. The main body includes four parts. Part One is about the current development of CPA consulting service. It takes international BIG FIVE as examples, including rapid development of consulting service both in business volume and in service scope, exemplifying the reasons for such development, such as, the clients require CPA to help them to enhance managerial level, the CPA has the abilities and motivations to offer the service. Then, it points out the negative effects of CPA consulting services to the independence of auditing, and takes the ENRON case to indicate that the lack of independence influences the development of CPA profession. Part Two covers basic theoretic problems concerning with CPA consulting practice. This part includes basic information of CPA consulting service, such as its definition, composing factors, characters, classification, standards for CPA consulting services, and the working procedures. Moreover, the thesis will make a clear line between consulting service and assurance. In a word, this part expatiates theoretically on related matters about CPA consulting service, giving a systemic definition to consulting service.Part Three deals with the negative effects of consulting service to the independent auditing and measures to offset them. First, the definition of independence. On the basis of quoting three typical definitions, the writer gives her own definition to independence. Generally speaking, independence includes three<WP=8>elements: who should be independent (the auditor and auditing organization), whom should be independent of (the audit clients), and how to be independent (the auditor should be formally and essentially independent, the organization should be organizationally independent and financially independent). The most important factor for independence is its inviolability. Second, the negative influence on independent auditing while auditing firms undertaking consulting service and auditing service at the same time. This part concludes the prevailing two kinds of opinion, one is consulting service does hurts the independence of auditing, while the other is opposite. The
- 【网络出版投稿人】 西南财经大学 【网络出版年期】2003年 02期
- 【分类号】F233
- 【下载频次】479