[20020418]RS21173_审计师监督：新监管机构提案.pdf

1、Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21173Updated April 18, 2002Auditor Oversight:Proposals for a New RegulatorMark JicklingSpecialist in Public FinanceGovernment and Finance DivisionSummaryThe collapse of Enron Corp. i

2、n late 2001 put the obscure topics of corporateaccounting and auditing under intense scrutiny. Through the first half of 2001, Enronspublic financial statements showed steady profits and fast-growing revenues. In fact, thecompany was using dubious accounting maneuvers to conceal both serious busines

3、s andinvestment losses and the size of its debt burden. That these questionable accountingmethods were not exposed and rejected by Enrons outside auditor has led to calls forreform in the regulation of corporate financial reporting. Uncertainty in the stock markethas risen, as investors fear the dis

4、covery of “other Enrons.” Reforms proposed byCongress and the executive branch focus on oversight of the independent auditor, whoseresponsibility (in the broadest sense) is to certify that a corporations accountingstatements reflect its true financial condition. This report provides basic background