目 录
一、引言································································································ 3
二、美国《萨班斯法案》的主要内容及影响··················································· 3
（一）《萨班斯法案》与审计相关的内容·················································· 3
（二）《萨班斯法案》对审计监管的影响·················································· 5
三、后《萨班斯法案》时代我国独立审计监管的现状与存在的问题··················· 6
（一）我国独立审计监管的现状···························································· 6
（二）后《萨班斯法案》时代我国独立审计监管存在的问题························ 9
四、我国现行审计监管政策与《萨班斯法案》的差异及形成原因····················· 10
（一）我国现行审计监管政策与萨班斯法案的差异································· 10
（二）我国现行审计监管政策与萨班斯法案形成差异的根源分析···············12
五、后《萨班斯法案》时代改善我国独立审计监管的对策······························ 14
（一）依赖“政府监管与行业自律相结合”的监管模式 ························· 14
（二）确立中注协的独立地位······························································ 14
（三）提高提高监管人员素质，改进监管手段和方法······························ 15
（四）合理加大违规处罚力度······························································ 15
（五）创造诚信执业环境···································································· 16
六、结论与展望···················································································· 16
参考文献····························································································· 18
摘 要
近年来，我国不断发生的审计失败，说明现行审计监管制度还有不尽合理之处，需要进行改进和完善。本文采用规范研究法，首先介绍了《萨班斯法案》的主要内容以及影响、后《萨班斯法案》时代我国独立审计监管的现状；然后，对我国独立审计监管存在的问题、现行审计监管政策与法案的差异及形成原因进行剖析；最后，在前文研究的基础上提出对后《萨班斯法案》时代我国独立审计监管存在的问题的具体措施。
关键词：萨班斯法案，独立审计监管，监管模式
