【摘要】 2001年下半年以来陆续出台的一系列关于独立审计的管制政策和监管措施使此后证券审计市场的监管环境明显趋严，但是恶性的财务舞弊与审计失败事件仍时有发生。本文对近几年我国资本市场审计意见及证监会处罚公告进行调查发现，我国注册会计师审计实践体现为经营风险导向审计模式，注册会计师注意领域对审计质量产生着重要影响。论文最后提出从调整监管重点和改进监管制度方面提高监管的效率和效果。

　　【关键词】审计意见 处罚公告 注意领域 监管重点 监管制度

 

On the CPA’s Care Area and the Audit Quality
——Based on an Investigation of the Audit Opinion andthe SEC’s Punishment Release in China’s Capital Market

　　Abstract: Since the latter half of 2001, a series of governance policies and measures on CPA audit has been put into effect, which make the audit environment in the capital market become stern and strict. However, the vicious financial fraud events occur from time to time. This paper investigates the audit opinion and the SEC’s punishment release in China’s capital market, and finds that the CPA audit practice is actually the business risk oriented audit model, and the CPA’s care area has an important influence on the audit quality. Finally the paper puts forward to adjust the emphasis area of governance and to perfect governance system in order to improve the effectiveness and efficiency of the audit governance.

　　Key words: audit opinion, punishment release, care area, the emphasis area of governance, governance system