审计基础框架之变革:从独立性到可靠性

Abstract

在现行的审计基础框架中,独立性一直被视为职业基石。由于独立性概念的不一致及其所导致的运作与执行的不一致,使得对独立性的监管陷入一种不可自拔的恶性循环之中。为此,需要以审计可靠性框架替代审计独立性框架,使审计职业重新回归其原本所应该追求的要义——可靠性,并以此减轻独立性所不应该承担的混乱功能。

Independence has always been viewed as the corner stone of the current auditing system.However,the inconsistencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle.Consequently,it is necessary to replace independence with reliability in the auditing framework and to revive the basic professional ethic of reliability,which the auditing profession should have been seeking to implement,in order to reduce the mal-functioning that is beyond the control of independence alone.