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On the audit should not be split


Similar considerations: As was the trial in the process of auditing enterprises, the formation of Certified Public Accountants has accumulated a certain situation of the enterprise being audited on effective information, which can lower the cost of completion of non-audit services. The same time, providing non-audit services firm in the coming year may also audit the audit cost savings; such as CPA may be audited by the internal control system companies to offer constructive advice to assist them to improve, and this must be reduced by audit of the audited company the following year to reduce audit risk assessment costs. (C) one hundred streams into a sea of potential. Accounting firms with the characteristics of knowledge-intensive, the firm's visibility and growth potential is in its ability to absorb a variety of complex human resources. On the contrary, creative thinking and skills will improve and promote electronic firms to adapt to changing, complex environment. CPA service area expansion is undoubtedly a talent to attract various possibilities. Since the design of non-audit services have broad knowledge, so firms must break only the concept of recruiting accounting professionals, proficient in macroeconomic management to the introduction of financial and fiscal policy, stock market, management, psychology and other aspects of complex human resources,[link widoczny dla zalogowanych], reserves and consulting experts in business-related talents. If the audit and non-audit services division, is likely to result in the loss of firms to attract the best talent the opportunity to hoard ... Kui and hinder the development of Accountants full range of customer-based problem-solving ability, and thus close to the best brief stop firms the compound staff. Third,[link widoczny dla zalogowanych], divide and conquer is not the only good way to maintain the independence of the independence of the audit of the soul. We can find different ways and not to split into two to form and substance to achieve the independence of the audit. (A) improve the quality of information disclosure. Asymmetric information to a large extent affected the user's sense of financial statements. Certified Public Accountant in the provision of no material impact on its independence of non-audit services, users of financial statements may be provided by certified public accountants do not understand the non-audit services, audit and produced a balanced point of the question of audit independence. Therefore, we should pay more attention to information disclosure. Specifically, to require that audit listed companies in particular, to separate disclosure of the audit fees and other costs to ensure the independence of the audit. In order to win some firm assessment, counseling and other services, reduce audit fees and even at the problems found in the audit to cover a serious impact on audit independence. Therefore, two charges were exposed slope to facilitate regulatory assessment of the independence of the audit report. (B) to strengthen the rule of law. CPA independence of non-audit services provided not only a moral issue, but also legal issues. PricewaterhouseCoopers CEO Dipierzha participate in the WEF statement said: \We need to learn from foreign advanced, and further improve the CPA profession's regulatory system, strengthen law enforcement, through the introduction of civil liability for certified public accountants accountability mechanisms, and supervision of certified public accountants giving the right to charge a fee at the same time, improve the relevant laws and regulations, the provisions of civil liability counterfeiters relevant provisions of,[link widoczny dla zalogowanych], and increase accounting firms and certified public accountants of the law enforcement, so that the risk of fraud than those benefits, the effective constraint on them and curb all kinds of fraud motivation, so that counterfeiting does not thrive. (C) to strengthen professional ethics education. Actively create conditions to foster professional groups to establish a Certified Public Accountant lofty professional ethics system is to ensure that certified public accountants to provide audit and non-audit services to maintain an important measure of independence. At present, China's burgeoning ranks of Certified Public Accountants, the quality is also rising. But there are still many legal responsibility and sense of Certified Public Accountants professional ethics is rather weak. To ensure the quality of CPA Practitioners, regulate the practice of certified public accountants, we should be constantly conscious of Certified Public Accountants and professional ethics for law publicity and education, improve the quality of Certified Public Accountants, irresponsible and unprofessional of the CPA to develop strict penalties. The only way to really play the supervisory role of the audit reflects the \Audit services and non-audit services division of the unsuitability of the reality of the situation by the decision of the international trend to keep a cool head, do not blindly follow the trend,[link widoczny dla zalogowanych], from reality,[link widoczny dla zalogowanych], is the solution. [
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