会计师事务所产业化背景下的审计市场竞争研究

发布时间：2017-12-31 17:06

本文关键词：会计师事务所产业化背景下的审计市场竞争研究　出处：《中国注册会计师》2017年11期 　论文类型：期刊论文

【摘要】：近十年,我国本土事务所进行了大规模的吸收合并,审计行业进入了产业化、品牌化进程,但审计竞争也呈现出加剧之势。本文从审计市场竞争现状入手,从历史和现实视角深入分析审计合谋的发生机理,提出审计师合理的报酬期望得不到正常途径的满足,以及审计市场过度竞争和恶性低价竞争是审计合谋的历史成因;而需求端的利益追求或政治诉求等、审计合谋的巨大收益和低概率的轻度惩罚,以及审计合谋的羊群效应等都是会计师事务所产业化背景下审计合谋发生的重要现实成因。最后,基于成因分析提出了治理对策。
[Abstract]:In the past ten years, the local firms in China have carried out large-scale absorption and merger, and the audit industry has entered the process of industrialization and branding, but the audit competition has also shown a trend of aggravation. This paper starts with the current situation of the competition in the audit market. From the perspective of history and reality, this paper deeply analyzes the mechanism of audit collusion, and points out that auditors' reasonable expectation of remuneration can not be satisfied by normal ways. And the excessive competition of audit market and the vicious low price competition are the historical causes of audit collusion. The demand side of the pursuit of interests or political demands, audit collusion huge benefits and low probability of light punishment. The herding effect of audit collusion and so on are the important realistic causes of audit collusion under the background of accounting firm industrialization. Finally, based on the analysis of causes, the paper puts forward the countermeasures of governance.
【作者单位】：榆林职业技术学院;
【基金】：榆林市科技计划项目,管理信息化综合实验室编号:2015cxy-23
【分类号】：F233;F239.4
【正文快照】： 近几年,国家对审计市场监管不断加强,多次公开发布企业虚增收入和利润不实等审计问题。2017年6月,审计署发布了18家央企虚增收入超过2000亿的审计结果,其中不乏东风汽车、中国电力等大型上市企业,以虚构业务、违规开展购销、虚增交易环节、调整合并报表等方式虚增收入和成本、

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