会计师事务所审计专业技能库建设初探  

Primary Exploration of Construction of Database of Audit Professional Skills by Accounting Firms

作　　者：孙瑞 

机构地区：[1]中审众环会计师事务所辽宁分所

出　　处：《中国注册会计师》2021年第2期77-80,3,共5页The Chinese Certified Public Accountant

摘　　要：近年,A股上市公司以及IPO申报公司系统财务造假的"黑天鹅"事件频发,不仅给中小投资者带来了重大损失,也使提供鉴证服务的会计师事务所深陷其中。深究其原因:第一,造假者为了攫取暴利,可谓是"道高一尺,魔高一丈",为了隐瞒会计师采用的造假手段"无所不用其极"。At present, as audit failures have occurred frequently, it is urgent to improve the professional skills of the auditors in accounting firms. Auditors must perform very complex audit works in practice, and the professional skills needed for different audit procedures and various audit engagements are also different from each other. So the accounting firms should establish a systematic database of audit professional skills, which can identify professional skills according to the audit work responsibilities and practice guidelines, define and describe various professional skills to guide and regulate the auditors to conduct the audit, and guide the auditors to learn, master and apply these professional skills through skill tests and incentive measures. This article discusses the issues about the construction of such a database.

关 键 词：造假手段 财务造假 A股上市公司 造假者 鉴证服务 中小投资者 会计师事务所 黑天鹅 

分 类 号：F239.4[经济管理—会计学] F233[经济管理—国民经济] F832.51