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Jingdong book

中国会计服务市场开放与监管

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Jingdong book

中国会计服务市场开放与监管

Name: 中国会计服务市场开放与监管
Brand: Jingdong book
SKU: 3110209631
Price: 42.84 USD
Availability: OutOfStock

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《中国会计服务市场开放与监管》总结了项目组对项目课题的调研分析，全面阐述了项目组的研究发现及有关建议。在调研过程中，项目组主要通过访谈及对相关文献的解读，对各个课题在其他国家的事实范例和背景渊源进行研究，探访特定国家／地区的政府及非政府监管机构的洞见，并通过收集报道和采访，了解国际知名非政府组织的观点，当然《中国会计服务市场开放与监管》也参考了来自财务报表编报者、使用者及审计师的不同视角的意见。

Catalogue

第一部分
项目概要
Executive Summary

第二部分
第一章境外人士成为执业注册会计师
第二章境外会计师事务所开展法定审计业务
第三章会计服务市场开放负面清单管理模式
第四章注册会计师行业监管法规
第五章会计师事务所强制轮换
第六章政府购买会计师事务所专业服务
第七章金融机构审计
第八章会计师事务所职业责任保险
第九章会计师事务所联合审计
第十章跨境会计监管与合作

参考文献
附录国际监管合作的全球实践
后记

Book Abstract

《中国会计服务市场开放与监管》：
3.有关建议
（1）夯实教育。针对金融审计高风险领域，应对金融机构的管理层及金融机构审计师开展有效的教育及培训，以确保金融机构的财务报表“透明且充分”地反映金融机构的财务状况。对市场上的潜在投资人进行这些方面的教育也是必要的，这样可以保证这些投资人能够正确阅读并理解财务报表，进而根据经审计的财务信息及其他信息作出明智的投资决定。
（2）人才储备。中国会计师事务所应该注重在金融审计方面的人才储备，培养相关人才，扩大金融审计团队规模以应对大型金融机构审计项目的需求。中国财政部高度重视会计审计人才培养，目前开展了多项会计领军人才培养和特殊支持计划。中国会计师事务所可以结合财政部的人才培养计划来规划其自身人才培养及储备计划，进一步提高其金融审计能力。
（3）监管检查。监管检查可以保证法定审计服务的质量。鉴于金融机构对整个国家经济的重要性，监管机构可以考虑进一步提高对金融机构法定审计师的检查频率，扩大覆盖范围，以营造一个稳健有效的金融管理控制体系。监管机构的检查机制应对公众透明，向公众提供其采用的抽查方法及检查范围等信息，这将进一步提升公众信心并建立市场信任。监管检查应该集中考察审计师的经验、能力和审计工作的质量。此外，在一些特殊情况下，尤其是当被审计金融机构存在严重违规现象且不愿更正的时候，为了保护公共利益，审计师应该有渠道直接与相关监管机构沟通违规事项。
（4）惩戒措施。良好的质量控制环境离不开合理的惩戒措施，这些措施通常包括通告批评、经济处罚以及通过限制事务所的业务范围来进行惩戒，例如限期禁止有问题的事务所及其合伙人对金融机构提供审计服务。此外，在金融机构审计检查中发现的问题也可能反映了该被审计金融机构也许存在合规性问题，这些问题应该通过合理的渠道向金融机构的监管者进行反映，以便在必要情况下对相关金融机构采取惩戒措施，以确保市场的稳定性。在一些国家，监管机构可以要求与金融机构及其审计师召开三方会议来共同讨论与会计及控制有关的问题。
……

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Jingdong book

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