后《萨班斯法案》时代我国独立审计监管存在的问题及对策研究

目  录

一、引言································································································ 3

二、美国《萨班斯法案》的主要内容及影响··················································· 3

（一）《萨班斯法案》与审计相关的内容·················································· 3

（二）《萨班斯法案》对审计监管的影响·················································· 5

三、后《萨班斯法案》时代我国独立审计监管的现状与存在的问题··················· 6

（一）我国独立审计监管的现状···························································· 6

（二）后《萨班斯法案》时代我国独立审计监管存在的问题························ 9

四、我国现行审计监管政策与《萨班斯法案》的差异及形成原因····················· 10

（一）我国现行审计监管政策与萨班斯法案的差异································· 10

（二）我国现行审计监管政策与萨班斯法案形成差异的根源分析···············12

五、后《萨班斯法案》时代改善我国独立审计监管的对策······························ 14

（一）依赖“政府监管与行业自律相结合”的监管模式 ························· 14

（二）确立中注协的独立地位······························································ 14

（三）提高提高监管人员素质，改进监管手段和方法······························ 15

（四）合理加大违规处罚力度······························································ 15

（五）创造诚信执业环境···································································· 16

六、结论与展望···················································································· 16

参考文献····························································································· 18

摘  要

近年来，我国不断发生的审计失败，说明现行审计监管制度还有不尽合理之处，需要进行改进和完善。本文采用规范研究法，首先介绍了《萨班斯法案》的主要内容以及影响、后《萨班斯法案》时代我国独立审计监管的现状；然后，对我国独立审计监管存在的问题、现行审计监管政策与法案的差异及形成原因进行剖析；最后，在前文研究的基础上提出对后《萨班斯法案》时代我国独立审计监管存在的问题的具体措施。

关键词：萨班斯法案，独立审计监管，监管模式