审计独立性的缺失和审计失败【外文翻译】

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1、外文翻译原文AuditorIndependenceDeficiencies&AllegedAuditFailuresMaterialSource:http://springer.lib.tsinghua.edu.cnAuthor:MichaelA.PearsonABSTRACT:Somecriticsoftheaccounting/auditingprofessionintheUnitedStatesclaimthatindependence-relatedqualitycontrolproblems

2、arethecauseofanincreasednumberofallegedauditfailures.Certifiedpublicaccountants(CPAs)werequeriedregardingindependenceimpairmentintheirprofession.QuestionnaireresultsindicateanumberofCPAsbelieveindependencedeficienciesexist,andsomeCPAsadmittopersonalinde

3、pendenceimpairment.ArecentrashofallegedauditfailuresintheUnitedStateshascausedconsiderableconcernamongusersoffinancialstatementsandhasbroughtrenewedattentiontotheethicalconceptofauditorindependence.Klott(1984)reportsthattheauditingprofessionappears“pres

4、suredbyfiercecompetitionforclientstocutcostsonaudit　examinationsatatimewhenbusinesstransactionshavebecomemorecomplicatedtotraceandevaluate.”Hefurtherstates,"Thereisaddedconcernthatcompetitivepressuresmayhaveerodedsomeoftheindependenceoftheauditor....[Th

5、e]fightforclientsmayforcetheauditortobendhisopinioninmarginalcasesinfavorofaclientandtoendorseacompany'sfinancialstatementratherthanrisklosingtheclient."TheAmericanInstituteofCertifiedPublicAccountants(AICPA)hasidentified'ImprovingtheQualityofPracticeby

6、CPAs'asoneof14majorissuesconfrontingtheaccounting/auditingprofession.'IndependenceandObjectivity'isanothercriticaltopic(AICPA,1984).Thisarticleprovidesempiricaldataonthesemattersanddiscussestheextenttowhichcertainindependence-relatedqualitycontrolproble

7、msexist.ReasonsforauditfailuresAnauditfailuretakesplacewhenanauditorindicatestothepublicthataclient'sfinancialstatementsarefairlypresentedinaccordancewithgenerallyacceptedaccountingprincipleswheninfacttheyarenot.Perry(1984),formerchiefaccountantoftheU.S

8、.SecuritiesandExchangeCommission'sDivisionofEnforcement,believesthefivemostcommonreasonsforauditfailures(hereafterdescribedasthe'Perryacts')are"scoperestrictions,incompetence,auditingbyconversation,notcriticallyevaluatingtransact