安然事件分析(英文)

TheEnlightenmentoftheEnronCase2009-5-10TheenlightenmentofCPACertifiedpublicaccountantauditthebusinessneedstocompletetwoscales,oneaccountingstandards,FirstIndependentAuditingStandards.Withtheongoingglobalization,manyofthemajorcapitalmarketsareactiveeffortstopromotetothegloballyacceptedaccountingstandardsandtheconvergenceofauditingstandards.,Wecannotignoretheinternationalaccountingandauditingguidelinesfortheconvergenceofthistrend.1)ToencourageandguidethedevelopmentofChina'saccountingfirmofnon-auditservicesandconsulting.Atpresent,theaccountingfirmoftheservicestructureisbasicallyasingleauditservices,suchservicesdidnotbringthestructureofthehighindependenceoftheaudit,andthefirmisnotconducivetothestabilityandlong-termdevelopment.China'saccessiontotheWTOafterthedomesticaccountingmarketisboundtoincreasinglyintensecompetition,theinternationalaccountingfirmbroughtaboutbytheincreasingcompetitivepressure.Inaddition,supplementaryauditunderwayafteracomprehensive,internationallythelargestonthedomesticimpactoftheauditservicesmarketwillnot,andshouldbenon-auditconsultingservicesmarket.2)Atthesametime,strengthenthesupervisionofnon-auditservices.1alistedcompanyeffectivetheroleoftheAuditCommittee.2toenhancetheroleofindustryself-regulation,andimprovetheindependenceofcertifiedpublicaccountantssystemofindustryself-regulation,researchdetailedCodeofEthicsforCertifiedPublicAccountants,andstrengthentheindependenceofthesector-specificregulations.3andgivefullplaytothejointmonitoringandsocialsupervision.Theenlightenmentofaudit1)Thefaceofauditriskanalysisandcountermeasurestobetaken.First,itisnecessarytopredicttheriskofaudit,controlandanalysis.Thesecondisintendedtoavoid.Thethirdisself-protection.Fourth,thetransferrisk.Fifth,takerisks.2）Auditriskcontrolinitiativeofcountermeasurestobetaken.Thefirstistoremovealloutsideinterference,tohonestyandself-discipline,solidarityandcooperation,subjecttotheoverallsituation,theworkofexcellence,hard.Second,weshouldpayattentiontocasestudiesandtheoreticalresearch.Thethird,theauditprocessinthestrictimplementationofnationalauditingstandards,sothatactionsareconsistentwiththecriteriaforauditrequirements.Thefourthoneistheestablishmentofauditinstitutionsinthequalitystandardsystem.Fifth,improvethesystemofpersonalresponsibility.Sixistoimprovetheincentiveandrestraintmechanisms.3)Auditorsshouldbetakentoavoidtheriskoftechnicalcountermeasures.4)Inaddition,theproject,workingpapers,andothersurveymethodstogetherconstitutethetechnicalelementsofauditqualityaswellasprojectmanagementofthecontentcannotbeignored.Theenlightenmentoftax1),theNationalPeople'sCongressanditsStandingCommitteeshouldstrengthenthetaxlegislation,sothatthetaxlawswork.2),thetaxauthoritiesaccordingtolaw,strictlyenforcedthetax.3),thepeople'scourtsandprosecutorstostrengthentheregulationofthephenomenonofthedigitallawpunished.4),acertifiedpublicaccountantandregisteredauditortoassumetheresponsibilityofthereal.5),enterprisespaytaxestoraiseconsciousness.6),taxaccountingtoimprovetheprofessionalethics.TheenlightenmentofcorporategovernanceandinternalcontrolThroughthewakeoftheEnroncase,werecognizethatstockoptionscannotdenythesystem,theauditcommitteetoplayapositiveroleininternalcontrols,butitcannotrelytoomuchontheirroleandexaggerated,andtheneedforavarietyofinstitutionalarrangements,suchasasystemofindependentdirectors,synergywiththeexternalauditsystem.Becauseofdeficienciesincorporategovernancestructureisnotisolated;thereisneedforaholisticconsiderationofissuesandsystemsolutions.First,theissueofcorporategovernancestructure,involvingtheboardofdirectors,boardofsupervisors,managersandthecorrelationbetweenthesettings,andtheotherissetupanditsrelationshipmanagement,financialmanagement,financialmanagementishowtodeterminethebreadthanddepth,resultingincentralizedmanagementandhierarchicalmanagementmodel.Secondisthecontrolofauthoritytoauthorize.1thescopeofpowersdelegatedby,usuallyallthebusinessactivitiesofenterprisesshouldbeincludedinitsscope.2Thepowersdelegatedbythelevelofeconomicactivityshouldbebasedontheimportanceanddeterminethesizeofthepowersdelegatedbythedifferentlevels,thusensuringtherighttohavethemanagementresponsibility.3Thepowersdelegatedbytheresponsibility,itshouldbeclearwhoisauthorizedtodealwithintheperformanceofpowerwhichisresponsiblefor,andunclearresponsibilitiesshouldbeavoided,ifthereareproblemswithitsdedicatedandhardtoblamethesituation.4Authorizetheapprovedprocedure,shouldprovideforeachtypeofapprovalprocessofeconomicoperationsinordertoapplyforapprovalinaccordancewiththeprocedureinordertoavoidleapfrogapproval,theoccurrenceofnon-approval.Thirdistheaccountingsystemcontrol.Clearaccountingdocuments,accountingbooksandfinancialaccountingreportingproceduresandmethods.Setacomprehensivebudgetcontrolandapreservationofpropertycontrol.Humanresourcecontrolisimportant.ManagementInformationSystemincludestwoaspects,ontheonehandistostrengtheninformationsystemsforelectroniccontroloftheirown.Ontheotherhand,itisnecessarytouseelectronicmeansofinformationtechnologytoestablishcontrol