基于萨蒂扬案例的民间审计诚信问题研究_会计审计

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基于萨蒂扬案例的民间审计诚信问题研究(开题报告,毕业论文16500字)
摘  要：民间审计诚信缺失的问题层出不穷，社会经济各界一直关切着这个问题，探讨民间审计诚信出现危机的原因，引发对民间审计诚信问题影响因素的思考。诚信是注册会计师的立身之本，注册会计师应该深刻认识诚信对自己对行业的意义及社会影响力，本文通过萨蒂杨审计诚信缺失案例，分析导致萨蒂扬审计诚信缺失的原因，及审计诚信与审计失败的关系，并基于萨蒂杨案例，从经济效益、心理、审计监管方面对出现诚信危机的原因的思考。注册会计师需要提高已受损的行业形象,以诚信为基石切实履行市场经济警察的职能。
关键词：萨蒂扬案例；民间审计；诚信问题；思考

Study on Problems of Integrity about Social Audit Based on Satyam ’Case
Abstract: Integrity issues of social audit all always appear，socio-economic sectors have been concern this issues. Finding out the causes of credit crisis problems and triggering on the affecting factors of credibility of civil audit. Credibility is the foundation of the CPA, the CPA should be a profound understanding of the industry for their integrity and the significance of social influence .Thought Satyam ’case , analysis what led lack of credibility of Satyam, and the relationship about Audit Integrity and audit failure. Base on Satyam ’case, we are thinking the reasons of credit crisis from the economic benefits, psychology, auditing supervision. CPAs need to improve the already damaged image of the industry, in good faith as the cornerstone of effective implementation of market economy and police functions.

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