摘要
由于安然事件的影响 ,安达信会计师事务所宣告解体 ,这些重大事件给美国和世界注册会计师行业带来了巨大的冲击。美国《2 0 0 2年萨班尼斯—奥克斯利法案》规定 ,建立上市公司会计监管委员会对审计行业进行监管。安达信审计失败和美国加强注册会计师行业的监管给中国注册会计师行业带来了如下启示 :应加强注册会计师行业监督 ;应加强注册会计师职业道德教育 ;
Owing to the Enron event, the Andersen CPA firm collapsed, such event s had crucial influences on American and world CPA industry. According to 《the Sarbanes-Oxley Art of 2002》, the Public Company Accounting Oversight Board( PCA OB) was established .The American CPA will be managed by the PCAOB. Some implica tions were brought to Chinese CPA. First, CPA should control the practice qualit y. Second, CPA should raise the standards of professional ethics. Finally, CPA s hould ensure the independence in audit.
