关于《公司法》修订中有关法定审计制度的立法建议

关于法定审计范围

建议:公司应当在每一会计年度终了时制作财务会计报告,并依法经注册会计师审计。

说明:确定法定审计的范围(即哪些公司须进行年度账目的审计)是法定审计制度的核心。法定审计范围取决于以下三个因素:

(1)公司股权结构的公众性;

(2)公司所承担的税务、债务负担的规模及性质;

(3)审计的成本。

各国关于法定审计范围的规定大体有两种模式:第一种是以英国、澳大利亚、新加坡等为代表的全面审计型,它们对公司法下的各种公司都实行强制审计。第二种是以德、法等大陆法系国家和美国为代表的部分审计型,即只使部分公司负有法定审计的义务。对负有法定审计义务公司的范围确定大体有公司的组织形式、公司营业的性质和公司的规模三个标准。从组织形式来看,股份有限公司、特别是其中的上市公司,在各国都被纳入法定审计的范围之内。这类公司通常规模也比较大,对社会经济、政治生活的影响也比较大。在有限责任公司中,被列入法定审计范围的通常是规模较大的企业以及从事金融类业务的企业。此外,考虑到中小有限责任公司股东之间也可能存在的;中突,一些国家规定,当有限责任公司中一定股权比例的股东提出要求时,公司也必须聘请注册会计师来审计。

关于注册会计师的独立性

通过对一些国家和地区法律中有关公司财务报表审计的规定进行比较,从中提炼出公司法定审计制度中通行的规则,并在此基础上,根据我国国情,提出中国《公司法》法定审计制度的基本框架,为我国《公司法》修订中法定审计制度的构建提供立法参考。

建议:受托进行审计的会计师事务所及其注册会计师,应当依照独立审计准则和职业道德准则的要求,在形式上和实质上与被审计公司保持独立。

说明:各国公司法为保证法定审计的独立性,一般都规定了会计师不得与被审计公司存在人事上的或利益上的关联性,主要包括以下几类的情形:

(1)会计师事务所或注册会计师持有被审计公司股份或对被审计公司或其关联公司负有一定数额以上债务的;

(2)注册会计师担任被审计公司的董事、监事、经理或其他高级管理人员,或是上述人员的合伙人、雇主或聘用的人,或是上述人员所聘用的人的合伙人或雇员;

(3)注册会计师担任被审计公司持有一定比例股份的公司或持有被审计公司一定比例股份的公司的法定代表人、董事、监事、经理或其他高级管理人员;

(4)会计师事务所或注册会计师是被审计公司的合伙人或其合伙人的雇员;

(5)注册会计师是上述(2)项所列人员的近亲属;

(6)会计师事务所或注册会计师在审计活动之外参与被审计公司的簿记或编制年度决算等业务;

(7)会计师事务所或注册会计师从被审计公司获得审计业务收入以外的工资或其他报酬;

(8)会计师事务所或注册会计师在一定时间内每次都从被审计公司或其持有一定比例以上股份的公司的审计和咨询业务中取得占其全部收入一定比例以上收入的。

上述(1)项是对审计员和被审计公司股份关联的禁止,澳大利亚、德国、法国等国法律中均有明确规定,澳大利亚还规定了审计员对被审计公司(或其关联公司)负有债务的情形;(2)、(3)、(4)、(5)项是对审计员和被审计公司人员关联的禁止,绝大部分国家都有规定,如英国、澳大利亚、德国、法国、比利时、日本等,但各国规定的范围略有不同,德国规定的范围最大;(6)、(7)项是对承担法定审计业务的会计师事务所业务范围的限制,美国、澳大利亚、德国、法国等国有此规定,其中以美国《萨班斯法案》规定最为严格,要求会计业务和审计业务的绝对分离;(8)项是对于审计业务收入比例的限制,只有德国有该类规定方法。

上述各项禁止性规定,能够从形式上保证注册会计师对被审计公司之间的独立性,但独立性的最终实现还有赖于会计师对职业道德准则的遵循。

关于会计师事务所的提名、选任、任期及报酬

建议:依法设立审计委员会、独立董事或监事会的公司,由审计委员会、独立董事或监事会提名承担审计业务的会计师事务所。公司年度股东大会或股东会应当表决确定承担本公司年度审计业务的会计师事务所,并决定其报酬。

说明:对承担审计业务的会计师事务所的提名、选任做出规定,是为了维护会计师事务所的独立性,强化法定审计的严肃性,确保会计师事务所发挥其应有的鉴证、监督作用,保护股东和公众投资者的利益。针对股份有限公司中承担审计业务的会计师事务所的提名选任做出特别规定,还有利于打破大股东控制公司、损害小股东利益的惯例。

1.对审计师的提名仅在日本《关于股份公司监察的商法特例法》第3条(2)中有类似的规定:董事向股东大会提出选任审计员的议案时,须征得监事会的同意。

2.对会计师事务所的选任,各国或地区都有不同的规定,大致可以分为三种:

(1)绝大多数国家实施的由股东大会任命审计人员的模式;

(2)以美国为代表的由审计委员会任命审计人员的模式;


推荐服务 :
Array
(
    [0] => D:\XAMPP\htdocs\index.php
    [1] => D:\XAMPP\htdocs\includes\defines.php
    [2] => D:\XAMPP\htdocs\includes\framework.php
    [3] => D:\XAMPP\htdocs\libraries\import.legacy.php
    [4] => D:\XAMPP\htdocs\libraries\platform.php
    [5] => D:\XAMPP\htdocs\libraries\loader.php
    [6] => D:\XAMPP\htdocs\libraries\legacy\error\error.php
    [7] => D:\XAMPP\htdocs\libraries\joomla\log\log.php
    [8] => D:\XAMPP\htdocs\libraries\joomla\log\entry.php
    [9] => D:\XAMPP\htdocs\libraries\joomla\date\date.php
    [10] => D:\XAMPP\htdocs\libraries\cms.php
    [11] => D:\XAMPP\htdocs\libraries\vendor\autoload.php
    [12] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_real.php
    [13] => D:\XAMPP\htdocs\libraries\vendor\composer\ClassLoader.php
    [14] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_namespaces.php
    [15] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_psr4.php
    [16] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_classmap.php
    [17] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_files.php
    [18] => D:\XAMPP\htdocs\libraries\vendor\ircmaxell\password-compat\lib\password.php
    [19] => D:\XAMPP\htdocs\libraries\cms\class\loader.php
    [20] => D:\XAMPP\htdocs\libraries\classmap.php
    [21] => D:\XAMPP\htdocs\libraries\fof\include.php
    [22] => D:\XAMPP\htdocs\libraries\fof\autoloader\fof.php
    [23] => D:\XAMPP\htdocs\libraries\cms\error\page.php
    [24] => D:\XAMPP\htdocs\libraries\cms\version\version.php
    [25] => D:\XAMPP\htdocs\configuration.php
    [26] => D:\XAMPP\htdocs\libraries\joomla\factory.php
    [27] => D:\XAMPP\htdocs\libraries\cms\application\cms.php
    [28] => D:\XAMPP\htdocs\libraries\joomla\application\web.php
    [29] => D:\XAMPP\htdocs\libraries\joomla\application\base.php
    [30] => D:\XAMPP\htdocs\libraries\vendor\joomla\application\src\AbstractApplication.php
    [31] => D:\XAMPP\htdocs\libraries\vendor\psr\log\Psr\Log\LoggerAwareInterface.php
    [32] => D:\XAMPP\htdocs\libraries\cms\application\site.php
    [33] => D:\XAMPP\htdocs\libraries\joomla\input\input.php
    [34] => D:\XAMPP\htdocs\libraries\joomla\filter\input.php
    [35] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\Registry.php
    [36] => D:\XAMPP\htdocs\libraries\joomla\application\web\client.php
    [37] => D:\XAMPP\htdocs\libraries\joomla\uri\uri.php
    [38] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\Uri.php
    [39] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\AbstractUri.php
    [40] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\UriInterface.php
    [41] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\UriHelper.php
    [42] => D:\XAMPP\htdocs\libraries\joomla\event\dispatcher.php
    [43] => D:\XAMPP\htdocs\libraries\joomla\object\object.php
    [44] => D:\XAMPP\htdocs\libraries\cms\application\helper.php
    [45] => D:\XAMPP\htdocs\libraries\joomla\session\session.php
    [46] => D:\XAMPP\htdocs\libraries\joomla\session\storage.php
    [47] => D:\XAMPP\htdocs\libraries\joomla\session\storage\database.php
    [48] => D:\XAMPP\htdocs\libraries\joomla\input\cookie.php
    [49] => D:\XAMPP\htdocs\libraries\joomla\database\driver.php
    [50] => D:\XAMPP\htdocs\libraries\joomla\database\database.php
    [51] => D:\XAMPP\htdocs\libraries\joomla\database\driver\mysqli.php
    [52] => D:\XAMPP\htdocs\libraries\joomla\database\query\mysqli.php
    [53] => D:\XAMPP\htdocs\libraries\joomla\database\query.php
    [54] => D:\XAMPP\htdocs\libraries\joomla\database\query\limitable.php
    [55] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\AbstractRegistryFormat.php
    [56] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\Format\Json.php
    [57] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\Format\Ini.php
    [58] => D:\XAMPP\htdocs\libraries\joomla\user\user.php
    [59] => D:\XAMPP\htdocs\libraries\joomla\user\wrapper\helper.php
    [60] => D:\XAMPP\htdocs\libraries\cms\component\helper.php
    [61] => D:\XAMPP\htdocs\libraries\joomla\cache\cache.php
    [62] => D:\XAMPP\htdocs\libraries\joomla\cache\controller.php
    [63] => D:\XAMPP\htdocs\libraries\joomla\filesystem\path.php
    [64] => D:\XAMPP\htdocs\libraries\joomla\cache\controller\callback.php
    [65] => D:\XAMPP\htdocs\libraries\joomla\cache\storage.php
    [66] => D:\XAMPP\htdocs\libraries\joomla\cache\storage\file.php
    [67] => D:\XAMPP\htdocs\libraries\cms\plugin\helper.php
    [68] => D:\XAMPP\htdocs\libraries\joomla\access\access.php
    [69] => D:\XAMPP\htdocs\libraries\joomla\utilities\arrayhelper.php
    [70] => D:\XAMPP\htdocs\libraries\joomla\language\language.php
    [71] => D:\XAMPP\htdocs\language\en-GB\en-GB.localise.php
    [72] => D:\XAMPP\htdocs\plugins\system\admintools\admintools.php
    [73] => D:\XAMPP\htdocs\libraries\f0f\include.php
    [74] => D:\XAMPP\htdocs\libraries\f0f\autoloader\fof.php
    [75] => D:\XAMPP\htdocs\libraries\f0f\less\less.php
    [76] => D:\XAMPP\htdocs\libraries\joomla\filesystem\file.php
    [77] => D:\XAMPP\htdocs\libraries\joomla\filesystem\wrapper\path.php
    [78] => D:\XAMPP\htdocs\plugins\system\admintools\admintools\main.php
    [79] => D:\XAMPP\htdocs\libraries\cms\plugin\plugin.php
    [80] => D:\XAMPP\htdocs\libraries\joomla\event\event.php
    [81] => D:\XAMPP\htdocs\plugins\system\admintools\admintools\core.php
    [82] => D:\XAMPP\htdocs\administrator\components\com_admintools\models\storage.php
    [83] => D:\XAMPP\htdocs\libraries\joomla\model\model.php
    [84] => D:\XAMPP\htdocs\libraries\legacy\model\legacy.php
    [85] => D:\XAMPP\htdocs\plugins\system\admintools\admintools\pro.php
    [86] => D:\XAMPP\htdocs\administrator\components\com_admintools\helpers\ip.php
    [87] => D:\XAMPP\htdocs\plugins\system\modulesanywhere\modulesanywhere.php
    [88] => D:\XAMPP\htdocs\plugins\system\jux_megamenu\jux_megamenu.php
    [89] => D:\XAMPP\htdocs\plugins\system\regacymailing\regacymailing.php
    [90] => D:\XAMPP\htdocs\plugins\system\jce\jce.php
    [91] => D:\XAMPP\htdocs\plugins\system\rsform\rsform.php
    [92] => D:\XAMPP\htdocs\plugins\system\directalias\directalias.php
    [93] => D:\XAMPP\htdocs\plugins\system\rsfprecaptchav2\rsfprecaptchav2.php
    [94] => D:\XAMPP\htdocs\plugins\system\nnframework\nnframework.php
    [95] => D:\XAMPP\htdocs\plugins\system\logout\logout.php
    [96] => D:\XAMPP\htdocs\plugins\system\debug\debug.php
    [97] => D:\XAMPP\htdocs\plugins\system\log\log.php
    [98] => D:\XAMPP\htdocs\plugins\system\remember\remember.php
    [99] => D:\XAMPP\htdocs\plugins\system\highlight\highlight.php
    [100] => D:\XAMPP\htdocs\plugins\system\sef\sef.php
    [101] => D:\XAMPP\htdocs\libraries\cms\menu\menu.php
    [102] => D:\XAMPP\htdocs\libraries\cms\menu\site.php
    [103] => D:\XAMPP\htdocs\libraries\joomla\user\helper.php
    [104] => D:\XAMPP\htdocs\libraries\cms\router\router.php
    [105] => D:\XAMPP\htdocs\libraries\cms\router\site.php
    [106] => D:\XAMPP\htdocs\libraries\joomla\string\string.php
    [107] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\String.php
    [108] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\utf8.php
    [109] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\mbstring\core.php
    [110] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\substr_replace.php
    [111] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\strcasecmp.php
    [112] => D:\XAMPP\htdocs\components\com_content\router.php
    [113] => D:\XAMPP\htdocs\libraries\cms\component\router\base.php
    [114] => D:\XAMPP\htdocs\libraries\cms\component\router\interface.php
    [115] => D:\XAMPP\htdocs\libraries\legacy\categories\categories.php
    [116] => D:\XAMPP\htdocs\components\com_content\helpers\category.php
    [117] => D:\XAMPP\htdocs\libraries\cms\language\multilang.php
    [118] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\protect.php
    [119] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\cache.php
    [120] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\helper.php
    [121] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\parameters.php
    [122] => D:\XAMPP\htdocs\plugins\system\modulesanywhere\helper.php
    [123] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\functions.php
    [124] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\tags.php
    [125] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\text.php
    [126] => D:\XAMPP\htdocs\libraries\cms\library\helper.php
    [127] => D:\XAMPP\htdocs\libraries\joomla\document\document.php
    [128] => D:\XAMPP\htdocs\libraries\joomla\document\html\html.php
    [129] => D:\XAMPP\htdocs\libraries\joomla\application\route.php
    [130] => D:\XAMPP\htdocs\libraries\joomla\language\helper.php
    [131] => D:\XAMPP\htdocs\components\com_content\content.php
    [132] => D:\XAMPP\htdocs\components\com_content\helpers\route.php
    [133] => D:\XAMPP\htdocs\components\com_content\helpers\query.php
    [134] => D:\XAMPP\htdocs\libraries\legacy\controller\legacy.php
    [135] => D:\XAMPP\htdocs\components\com_content\controller.php
    [136] => D:\XAMPP\htdocs\components\com_content\views\article\view.html.php
    [137] => D:\XAMPP\htdocs\libraries\legacy\view\legacy.php
    [138] => D:\XAMPP\htdocs\components\com_content\models\article.php
    [139] => D:\XAMPP\htdocs\libraries\legacy\model\item.php
    [140] => D:\XAMPP\htdocs\libraries\joomla\table\table.php
    [141] => D:\XAMPP\htdocs\libraries\joomla\observable\interface.php
    [142] => D:\XAMPP\htdocs\libraries\joomla\table\interface.php
    [143] => D:\XAMPP\htdocs\libraries\joomla\access\rules.php
    [144] => D:\XAMPP\htdocs\libraries\joomla\access\rule.php
    [145] => D:\XAMPP\htdocs\libraries\cms\layout\file.php
    [146] => D:\XAMPP\htdocs\libraries\cms\layout\base.php
    [147] => D:\XAMPP\htdocs\libraries\cms\layout\layout.php
    [148] => D:\XAMPP\htdocs\libraries\legacy\application\application.php
    [149] => D:\XAMPP\htdocs\libraries\cms\helper\tags.php
    [150] => D:\XAMPP\htdocs\libraries\cms\helper\helper.php
    [151] => D:\XAMPP\htdocs\plugins\content\loadmodule\loadmodule.php
    [152] => D:\XAMPP\htdocs\plugins\content\joomla\joomla.php
    [153] => D:\XAMPP\htdocs\plugins\content\rsform\rsform.php
    [154] => D:\XAMPP\htdocs\plugins\content\contact\contact.php
    [155] => D:\XAMPP\htdocs\plugins\content\pagebreak\pagebreak.php
    [156] => D:\XAMPP\htdocs\plugins\content\pagenavigation\pagenavigation.php
    [157] => D:\XAMPP\htdocs\plugins\content\vote\vote.php
    [158] => D:\XAMPP\htdocs\administrator\components\com_rsform\helpers\rsform.php
    [159] => D:\XAMPP\htdocs\administrator\components\com_rsform\helpers\config.php
    [160] => D:\XAMPP\htdocs\administrator\components\com_rsform\helpers\version.php
    [161] => D:\XAMPP\htdocs\libraries\legacy\table\content.php
    [162] => D:\XAMPP\htdocs\libraries\joomla\observer\updater.php
    [163] => D:\XAMPP\htdocs\libraries\joomla\observer\updater\interface.php
    [164] => D:\XAMPP\htdocs\libraries\joomla\observer\mapper.php
    [165] => D:\XAMPP\htdocs\libraries\joomla\table\observer\tags.php
    [166] => D:\XAMPP\htdocs\libraries\joomla\table\observer.php
    [167] => D:\XAMPP\htdocs\libraries\joomla\observer\interface.php
    [168] => D:\XAMPP\htdocs\libraries\joomla\table\observer\contenthistory.php
    [169] => D:\XAMPP\htdocs\libraries\cms\helper\contenthistory.php
    [170] => D:\XAMPP\htdocs\libraries\cms\pathway\pathway.php
    [171] => D:\XAMPP\htdocs\libraries\cms\pathway\site.php
    [172] => D:\XAMPP\htdocs\templates\accountstaff\html\com_content\article\resource.php
    [173] => D:\XAMPP\htdocs\libraries\cms\html\html.php
    [174] => D:\XAMPP\htdocs\templates\accountstaff\index.php
    [175] => D:\XAMPP\htdocs\libraries\cms\html\bootstrap.php
    [176] => D:\XAMPP\htdocs\libraries\cms\html\jquery.php
    [177] => D:\XAMPP\htdocs\libraries\legacy\request\request.php
    [178] => D:\XAMPP\htdocs\libraries\joomla\utilities\utility.php
    [179] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\modules.php
    [180] => D:\XAMPP\htdocs\libraries\joomla\document\renderer.php
    [181] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\module.php
    [182] => D:\XAMPP\htdocs\libraries\cms\module\helper.php
    [183] => D:\XAMPP\htdocs\modules\mod_menu\mod_menu.php
    [184] => D:\XAMPP\htdocs\modules\mod_menu\helper.php
    [185] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerlinks.php
    [186] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_component.php
    [187] => D:\XAMPP\htdocs\templates\system\html\modules.php
    [188] => D:\XAMPP\htdocs\templates\accountstaff\html\modules.php
    [189] => D:\XAMPP\htdocs\modules\mod_custom\mod_custom.php
    [190] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_custom\default.php
    [191] => D:\XAMPP\htdocs\libraries\cms\html\content.php
    [192] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerblock.php
    [193] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_url.php
    [194] => D:\XAMPP\htdocs\libraries\joomla\filter\output.php
    [195] => D:\XAMPP\htdocs\libraries\joomla\language\text.php
    [196] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\mod_jux_megamenu.php
    [197] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\helper.php
    [198] => D:\XAMPP\htdocs\components\com_contact\router.php
    [199] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\tmpl\default.php
    [200] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\head.php
    [201] => D:\XAMPP\htdocs\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [202] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\message.php
    [203] => D:\XAMPP\htdocs\libraries\cms\layout\helper.php
    [204] => D:\XAMPP\htdocs\templates\accountstaff\html\layouts\joomla\system\message.php
    [205] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [206] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [207] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [209] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)