利润审计

企业虚增利润现象与审计对策探讨

Discussion on the Enterprise False Profit Phenomenon and the Audit Countermeasures

从而说明用可操纵性应计利润来衡量审计质量的高低是有效的，是一个有效的审计质量替代指标。

Which can show that with the maneuverability accruals to measure the level of audit quality to be effective , is an effective alternative indicators of audit quality .

韦奕礼表示：上市后第一年发生任何非常异乎寻常的事件，都会敲响警钟。他列举了利润预警或变更审计机构的例子。

Anything where something very unusual happens in the first year after a listing raises alarm bells , Mr Wheatley said , citing profit warnings or changes of auditor as examples .

同时，由于过度竞争，事务所只能处于微利或获得低于正常利润水平的利润；过低的审计收费和不规范的市场行为损害了审计独立性，不能保证审计质量，使得审计质量未达到应有水平。

At the same time , due to excessive competition , accounting firms can only receive a meager profit , or profit lower than normal level . Low audit fees and unreasonable market conduct will undermine the independence of the audit , and audit quality can not be guaranteed .