持续审计对财务报表质量的影响

摘要

本文旨在分析持续审计对财务报表质量的影响，并提出相应的对策。首先介绍了财务报表质量的概念和重要性，以及持续审计的定义和特点。接着，详细讨论了持续审计可能存在的问题，包括缺乏独立性、潜在的利益冲突和重视关系而非实质。针对这些问题，提出了三项对策：强化独立性和监管、加强内部控制和风险管理、提高财务报表透明度和披露质量。这些对策旨在提高财务报表的质量和透明度，增强企业的价值。

关键词：持续审计、财务报表质量、独立性、内部控制、透明度

The aim of this article is to analyze the impact of continuous auditing on the quality of financial statements and propose corresponding measures. Firstly, the concept and importance of financial statement quality, as well as the definition and characteristics of continuous auditing, are introduced. Subsequently, the potential issues arising from continuous auditing are discussed, including lack of independence, potential conflicts of interest, and emphasis on relationships rather than substance. To address these issues, three measures are proposed: strengthening independence and regulation, enhancing internal control and risk management, and improving transparency and disclosure quality of financial statements. These measures aim to improve the quality and transparency of financial statements and enhance the value of enterprises.

Keywords: continuous auditing, financial statement quality, independence, internal control, transparency

一、引言

二、相关概念介绍

1、财务报表质量的概念和重要性

2、持续审计的定义和特点

三、持续审计对财务报表质量的影响

1、缺乏独立性

2、潜在的利益冲突

3、重视关系而非实质

四、持续审计对财务报表质量影响的对策

1、强化独立性和监管

2、加强内部控制和风险管理