失位与归位:社会审计职业道德建设的重构研究  

Loss and Return: A Study on the Reconstruction of Social Audit Professional Ethics

作　　者：张夏恒[1] 张煜 XIAHENG ZHANG;YU ZHANG(School of Management,Northwest University of Political Science and Law)

机构地区：[1]西北政法大学管理学院

出　　处：《工信财经科技》2022年第3期84-96,共13页Review of Financial & Technological Economics

基　　金：陕西省审计厅2019年重点审计科研课题:财政资金支出绩效审计研究(SNSR19006);陕西省社科基金项目“政府资源环境审计促进生态文明建设的作用机制及路径研究”(2019S029)。

摘　　要：近年来发生的审计失败和造假案例突显了审计市场正面临着职业道德缺位的危机,影响到会计师事务所和注册会计师的信誉。本文以社会审计作为研究对象,重点探索如何提高审计人员职业道德素养,通过若干措施补足职业道德的缺位,维护社会审计公信力。从以往审计造假案例和德勤举报门切入,分析了审计人员执业过程中存在的问题和社会审计目前所涉及的职业道德问题,发现失信成本低、执业环境差、竞争激烈、压力与薪酬不相匹配等是审计职业道德欠缺的重要原因。对此,本文提出应从加大失信主体惩罚力度、重视职业道德教育、优化事务所内部管理及加强市场监管等方面重塑会计师事务所和注册会计师声誉,助力社会审计事业高质量发展。In recent years,the cases of audit failure and fraud have highlighted that the audit market is facing the crisis of lack of professional ethics,which profoundly affects the credibility of accounting firms and certified public accountants.This paper takes social audit as the research object,and focuses on exploring how to improve the professional ethics of auditors,making up for the absence of professional ethics through several measures,and maintaining the credibility of social audit.Based on previous audit fraud cases and Deloitte's Report,this paper analyzes the problems existing in the practice process of auditors and the current professional ethics problems involved in social audit,and finds that low cost of dishonesty,poor practice environment,fierce competition,and the mismatch between pressure and salary are the important reasons for the lack of audit professional ethics.It is suggested that the reputation of accounting firms and certified public accountants should be rebuilt from the following aspects,such as strengthen the punishment of those who break trust,attaching importance to professional ethics education,optimizing internal management of accounting firms and strengthening market supervision,so as to help the high-quality development of social auditing.

关 键 词：审计职业道德 社会审计 德勤举报门 

分 类 号：F239.4[经济管理—会计学] D648.1[经济管理—国民经济]