节点文献
与社会审计质量相关的若干问题探讨
【作者】 欧阳榕;
【导师】 叶自源;
【作者基本信息】 上海海运学院 , 会计学, 2002, 硕士
【摘要】 目前,国内外的方方面面都对注册会计师社会审计质量、注册会计师社会审计的独立性丧失、注册会计师审计丑闻、注册会计师诚信危机等事件异常关注,可以说在全球范围内普遍掀起了一股“质疑社会审计的信誉和质量”、“质疑注册会计师诚信”的运动,这些质疑来源于各个方面:诸如政府的关注、企业的考虑、注册会计师管理机构担心、会计信息使用者关注等等;可以说已经在全球范围内掀起了一场“社会审计独立性”、“注册会计师诚信体系缺陷”的探讨和修订运动,对于目前的注册会计师社会审计来说是一项高要求、彻底的改革运动。如何提高社会审计质量、确保注册会计师独立性、如何恢复注册会计师诚信体系,已成为当今世界政府、注册会计师协会等机构和投资者等目前最重要的一件事。要以高社会审计的质量的关键是从审计的本质角度出发探讨审计质量的影响因素,从而针对这些因素提出可行的解决措施。 本文主要围绕导致社会审计质量下降的原因、注册会计师丧失独立性的原因展开分析,希望能够针对这些现象提出一些有利于提高社会审计独立性和社会审计质量的有效措施。 文章主要从分析导致社会审计质量下降的原因和分析导致注册会计师丧失独立性的原因和手段的表现形式、通过审计市场机制和结构与审计质量的关系、审计违规成本与审计质量的关系、审计属性与审计质量的关系等问题出发、系统地分析了审计业务三方关系以及市场因素,从中寻找出解决问题的方法。 文章论述了如何提高社会审计质量的思路主要是采用分析目前社会审计质量的现状以及造成的影响,进一步分析影响社会审计质量的若干问题,在这些问题深入分析的基础上提出了一些可行解决措施。文章共分六章,分成三大部分:第一部分即第一章,主要介绍目前的社会审计质量的状况和所造成不良影响;第二部分由第二章、第三章、第四章、第五章组成,详细分析了影响社会审计质量的四个问题,分别是社会审计产生原因、社会审计独立性、社会审计市场机制及社会审计违规成本;第三部分即文章第六章,阐述了一些提高社会审计质量的设想与方法,诸如变更委托机制、提高违规成本等。 解决如何保证社会审计质量、保证注册会计师的独立性、恢复注册会计师的诚信体系,是关系到社会审计的发展和社会经济市场正常运转的关键问题。目前国内外无论是政府、企业、投资者还是注册会计师协会等都对这些问题特别关注。 本文通过详细地分析导致审计质量下降的原因,深入分析在审计理论、审计独立性、审计市场、违规成本等方面存在的缺陷,提出诸如变更审计委托体系、第四方鉴证制度等措施,希望能够在实际当中对于提高审计质量起到一定作用。
【Abstract】 At present, people from all walks of life in the world are paying special attention on the quality of social auditing, the loss of social auditing independence, auditing scandals and the crisis of CPA integrity. A movement to call the reputation and quality of social auditing and CPA integrity into question is breaking out throughout the world. Question comes from various parts of the society, such as the attention from the government, firms’ consideration, management institutions of CPA, users of accounting information and so on. A movement to discuss and revise the independence of social auditing and the defects of the system of CPA integrity has begun. As for social auditing today, it is a thorough reform of high standard. Nowadays, it has become to be the most important issue for governments, institutes of CPA and investors to work out how to improve the quality of social auditing, make sure CPA independence and reconstruct the system of CPA integrity. The key point is to approach the affecting factors of auditing quality from the nature of auditing so as to take practicable measures in accordance with the factors.Therefore, this essay concentrates on analyzing the causes that lead to the decline of the quality of social auditing and the loss of CPA independence in the hope of putting forward some effective measures helpful to the improvement of auditing independence and auditing quality.Starting from the analysis of the causes of the decline of social auditing quality and the loss of auditing independence, this essay analyses systematically market factors and the relationship among the three parties in auditing business on the basis of the analysis of the relationship between auditing quality and auditing market pattern, auditing violating cost, and auditing attributes in order to think out solutions.This essay discusses how to improve social auditing quality and suggests several solutions after analyzing the present situation of auditing quality and its influence and analyzing further the factors influencing auditing quality. The six chapters in the essays are divided into three parts: Chapter One-introducing present auditing quality and its influence; Chapter Two to Five-discussing four problems affecting auditing quality; Chapter Six-providing some solutions to the improvement of the quality, such as change of the entrusting system, the increase of violating cost, etc.It is crucial for the development of social auditing and normal operating of social economic market to work out how to make sure social auditing quality, CPA independence, and system of CPA integrity. Nowadays, not only governments, firms, investors but also institutes of CPA are paying special attention on these problems. Analyzing thoroughly the causes of decline of auditing quality and the defects in the audit theory, independence, market, and violating cost, the essay puts forward several solutions, such as change of entrusting system in hope thatthe solutions can play some role in improving auditing quality. However, all the solutions in this essay have not been put into practice and defects may exist.
- 【网络出版投稿人】 上海海运学院 【网络出版年期】2003年 02期
- 【分类号】F239.0
- 【被引频次】2
- 【下载频次】470