独立审计人员

独立审计人员协同舞弊行为分析及其治理

Analysis and Governance on Fraudulent Behavior of Independent Auditors

独立审计人员的行为错位与虚假财务报告的产生存在一定的内在联系。

There are some relations between the improper behaviors of independent auditors and false financial report .

审计的供给方是独立审计人员，需求方是委托者及相关利益集团，双方围绕被审查会计资料及财务报表的真实公允问题寻求供求均衡。

The supply side of audit is independent audit worker and demand side is trust agency and the two sides seek balance around audit accounting materials needed and financial statements .

士力架制造商玛氏（Mars）近年来已经引入了独立外部审计人员来检查它的制造厂房。该公司未被要求召回任何与美国花生恐慌相关的产品。

Snickers bars maker Mars , which was not asked to recall any products linked to the US peanut scare , has brought in independent external auditors to review its manufacturing plants in recent years .

独立的审计人员已成为治理会计信息舞弊的一种不可或缺的外部监控机制，其审计质量的高低直接关系到会计信息舞弊治理的成效。

Independent auditor has become the indispensable external supervisory institution for governing the corruption of accounting message . The auditing quality is in relation to that directly .

如果说独立性是审计人员的灵魂，那么专业技能就是审计工作的基石。

If independence is called an auditor 's soul , professional skills can be called the foundation of auditing work .

从风险和收入相匹配的原则出发，让从事独立审计工作的执业人员在真正承担高风险的同时，取得较高的个人收入。

Regard of matching risk with revenue , the auditors should gain a fairly high pay that matches with the high risk that they really bear .

这一部分首先简要回顾民间审计目标的历史演进，阐明审计人员应该合理承担披露舞弊的审计责任，接着又讨论了我国独立审计准则对审计人员揭露舞弊的要求。

The paper briefly reviews the history of auditing object . After that the paper draws a conclusion that auditors should take on the responsibility of discovering fraud .

独立审计风险的评估仅仅是审计风险控制的前提，由于信息化环境下审计风险的空前复杂和难以把握，独立审计人员必须严格按照风险导向审计的职业要求，进行风险控制和完成审计工作。

Because the risks in the information environment is unprecedented complex and difficult to hold , independent auditors must control the audit risks and fulfill the job strictly by the guide of risk-based audit approach .