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Independent audit mechanism to adapt to the scale of innovative capital market development


Audit areas should be established for the continuous development and innovation to meet the scale required for the operation of capital markets. Independent audit is an independent audit mechanism can be described as core support, therefore, innovation is the key to independent audit independent audit mechanisms to a new plane. We believe that the size of the capital market in the mechanism of the independent audit should include the following eight: One of the main independent mechanism. Independent mechanisms including not only the main accounting firm as an independent market entities operate independently according to law, but also certified public accountants in the organization,[link widoczny dla zalogowanych], on the economic and personal independence, no unit or individual the right to interfere or obstruct them, according to independent audit, but also including their can independently sue and be sued in the courts. Decoupling of the ongoing restructuring of firms \profit motive. we are here for purposes of forensic services. Certified Public Accountants (Office) of the authentication service is not for profit motive,[link widoczny dla zalogowanych], otherwise easily lead to fame and fortune and the CPA unjust. To be truly non- profit motive, it is very difficult, therefore, to develop care management mechanism and quality control fee mechanism. to keep the profit motive of Certified Public Accountants. Third, a comprehensive quality control mechanisms ■. quality control mechanism is the accounting firm to ensure that audit quality meet the requirements of auditing standards to control the establishment and implementation of policies and procedures, collectively, is about to undertake an independent audit of the business from the independent audit report to be issued until full quality control, to monitor the rights and obligations of an organic combination of capital markets in terms of scale up , the quality control mechanisms to improve firm competitiveness and ensure the key audit quality can be expected, competition in China's future independent audit is an independent audit of the quality of the competition, who pay no attention to a comprehensive independent audit of the quality control, will be trapped in quasi-\quagmire. Fourth, eligibility access mechanism. here's qualifications include three aspects: f1) qualifications, must be issued by an independent certified public accountants to audit reports. my ears as a certified public accountant before setting the \. If you can not grasp this \business requirements of the audit techniques, audit experience, audit the audit team and to take risks, is not the same it is necessary to further fine Dan audit market, making it a pyramid structure,[link widoczny dla zalogowanych], the more to the top, the higher the qualification of prospective : there are plans to build step by step implementation of accounting and communications 2001.3 (251 \must be a permanent partner. Five is fair competition mechanism. in the size of the capital market, the customer should not get the color with the administration should not be using unfair means. to cross-cross-boundary practice. the practitioner and the practice between objects in a fair competitive market environment where I study each option. Sixth, the risk prevention mechanism. in the size of capital markets, different market players will become more mature and rational, CPA (firm) audit risk faced by increased. adherence to strengthen the practice of professional ethics of care, improve the quality of risk prevention is all about. the firm's large-scale development to enhance the combat ability of the firm's risk, professional risk fund and carry out extraction of professional liability insurance is necessary for risk prevention add. Seventh, the follow-up education system. first. the market economy and capital market development and maturity, from an objective requirement to practice certified public accountants improve quality; Second,[link widoczny dla zalogowanych], social progress, technology, engineering technology and management innovation to make and registration the relevant accounting practice related knowledge is also changing. requirements for certified public accountants constantly updated to adapt to the new knowledge to practice environment; Third, to enhance CPA and accounting firm's competitiveness,[link widoczny dla zalogowanych], but also continuously improve the practice of certified public accountants required quality : The above three requirements of the CPA profession must establish a not a \CPA industry as China's market economy and capital market supervision of the construction of an important market force, we need a suitable regulatory mechanism for Taiwan to oversee the CPA to CPA industry quality of management, will affect the CPA itself as the market forces should monitor the supervision of effect
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[link widoczny dla zalogowanych]

[link widoczny dla zalogowanych]

[link widoczny dla zalogowanych]