我H社会市计存在的弊端及解决方法探W题目：我国社会审计存在的弊端及解决探讨我国社会审计存在的弊端及解决方法探讨［寺商要］□前我岡会计师事业发展存在着法规体系尚未完善、人员难挑大任、社会各界关注不够的弊端。木文以社会审计发展为导向，对目前我国社会审计业务发展过程中诸多弊端进行分析，阐述了现行的审计准则对社会审计的作用。一，强化了会计师事务所的质量控制,其屮部分准则强调Y对舞弊的考虑•，二，更加注重与企业管理层和治理层的沟通，促使注册会计师在审计的同时更好的让企业的管理人员了解企业财务方面是否存在一些漏洞•，三，提出了如何完善企业的财务政策，使企业向更加完善的趋势发展。此外，我国社会审计正在处于不断发展的阶段，并在各种新型行业屮发挥着不可替代的作用。因此，随着社会审计的作用越来越大，经济发展的需求越来越高，更要对社会审计进行强化管理，提高审计业务的水平，使之更加规范，更符合社会iU场的发展规律。［关键字］社会审计独立审计审计准则我国社会市计存在的弊端及解决方法探wTheinsufficiencyofsocialauditinourcountryandthesolvingmethod[Abstract]Currently,theaccountantcareerinournationisconfrontedwithmanydrawbackssuchasimperfectregulationsystem,incompetentstaffandinsufficientsocialattention.Withtheguidanceofthedevelopmentofsocialaudit,thispaperwillanalyzedrawbacksduringthedevelopmentofthiscareerinournationandexplainhowcurrentauditprinciplesaffectthesocialaudit.Firstly,theycanstrengthenthequalitycontroloftheaccountantfirms,andsomeofthoseprinciplesemphasizetheconsiderationofmalpractices;secondly，theypaymoreattentiontothecommunicationwiththemanagementofficials,whichmaypromotetheregisteredaccountantstoletthemanagementofficialsknowwhethertherearesomefinancialproblemsinthefirmbesidesfulfillingtheirownduties;thirdly,theycomeupwithsomeideasastohowtoimprovethefirm’sfinancialpolicies,whichcanstimulatethefirmtodevelopmorestrongly.Inaddition,socialauditinourcountryisdevelopingrapidlyandplaysanirreplaceableroleintheemergingnewfields.Therefore,withtheincreasinginfluenceofthesocialauditandthehigherdemandforeconomicdevelopment，socialauditcallsforreinforcedadministrationandhighervocationallevel，makingitmoreregulatedandcoincidentwiththemarketrule.[Keyword]SocialauditAuditprinciplesAuditingstandard目录引5..................................................................................................................................................................1一、社会审计的相关概念.............................................................................................1二、我国社会审计的现状及存在W题的分析...................................................................2（-）独立审计准则、会计准则与法律法规渗透力不强................................................2（二）........................................................小型会计师事务所比例过大，承受风险能力弱化3（三）..................................................................................疑惑事件屡次发生，但责任不明4（四）..................................................................................体制改革趋势已成，但众说纷纭4（五）........................................................................................................审计工作的独立性4（六）.........................................................................................审计工作与其他事业的区别5三、如何完善审计事业的建议和对策..............................................................................5（一）................................................