浅析会计报表审计

安然公司财务造假案引起世界轰动，注册会计师面临诚信危机，强化审计功能、提高审计质量成为当务之急。提高审计质量成为当务之急。报表审计质量有三方面重要内容：报表的“四性”(合法性，真实性，准确性与完整性)审计：增强执业独立性；正确处理会计责任与审计责任的关系。

On the Auditing Accounts

Enron Corporation's falseness in its financial affairs has aroused a great worldwide stir, thus chartered accountants are confronted with trust crisis. So it is most urgent to strengthen the auditing functions and raise the auditing quality. The quality of the auditing accounts has three aspects of important content, such as paying great attention to the legality, reality, accuracy and completeness in auditing, strengthening its own independence in auditing, dealing with the relations between accounting and auditing responsibilities correctly.