独立审计师的专业胜任能力研究

发布时间：2018-01-27 17:19

本文关键词： 专业胜任能力功能分析法素质能力法　出处：《东北财经大学》2006年硕士论文　论文类型：学位论文

【摘要】： 独立审计是会计信息质量的重要外部监督机制，注册会计师出具的审计报告是广大投资者进行投资决策的重要依据，因此审计质量的高低将直接影响到独立审计作用的发挥。我们知道专业胜任能力和职业道德是影响审计质量高低的两个主要因素。专业胜任能力不够，想提高审计质量那也只能是有心而无力。而职业道德不高，专业胜任能力再高，也不能提高审计质量，反而可能会加剧地降低审计质量且不易被察觉。我国目前的研究主要集中于职业道德，对专业胜任能力的研究非常少见，这与我国审计市场先前的发展阶段有关。但在当前开放的审计市场环境中，专业胜任能力问题已成为我国审计职业进一步发展的桎梏。因此为了有效降低审计风险，提高审计质量，从而保持审计职业的健康发展，我们有必要对专业胜任能力进行深入分析，本文的选题正是基于此。本文共分为七个部分：引言部分首先叙述了本文的选题动机。通过对相关文献的回顾，，使读者对专业胜任能力的研究有一个初步的了解，进而提出本文的写作思路。第一部分介绍了独立审计师专业胜任能力的研究意义，从理论意义和现实意义两方面进行了阐述。从专业胜任能力与审计质量及相关审计概念的关系入手，论述了专业胜任能力在审计理论体系中的重要地位；同时通过对专业胜任能力与审计环境、会计师事务所竞争力、行业发展的关系的阐述，也说明了专业胜任能力的研究具有重要的现实意义。第二部分首先通过对专业胜任能力内涵的介绍，接着具体分析了基于胜任能力法下的专业胜任能力的构成要素。职业品质、职业知识和职业技能有机的构成了独立审计师应具备的专业胜任能力。第三部分深入分析了独立审计师专业胜任能力的影响因素，分为外部影响因素和内部影响因素。外部影响因素主要是从宏观层面来说的，即由于社会整体环境的变化对审计职业的影响，从而间接的对独立审计师个人产生影响。主要有科学技术因素、经济因素及法律因素等；内部影响因素主要是从微观层面来说的，即从独立审计师的个人角度来说，主要有先天因素和后天因素。后天因素主要包括独立审计师自身所处的环境、所受的教育及实践经验。第四部分介绍了独立审计师应如何来获得并保持其专业胜任能力。教育和实践被认为是获得专业胜任能力的两种主要途径。专业胜任能力的保持与提高主要是通过职业后续教育来实现的。第五部分分析了我国独立审计师专业胜任能力的现状及存在的问题，其中主要有年龄结构不合理、学历偏低、知识狭窄、技能不足、经验不足、职业后续教育不足等问题。第六部分提出了提高我国独立审计师专业胜任能力的对策及建议。本文主要是从资格前教育、注册会计师考试、注册会计师后续教育三个方面来论述的。
[Abstract]:Independent audit is an important external supervision mechanism of accounting information quality. The audit report issued by CPA is an important basis for investors to make investment decisions. Therefore, the quality of audit will directly affect the role of independent audit.
We know the professional competence and occupation morals are the two major factors affecting the quality of auditing. The professional competence is not enough, to improve the quality of audit that can only be determined and weak. While the occupation moral is not high, professional competence is again high, can improve the quality of the audit, but may exacerbate the lower audit quality and not easy to detect. The current research in China mainly focus on the research of occupation moral, professional competence is very rare, this is related to the audit market in China earlier stages of development. But in the current market environment audit in the open, professional competence has become the further development of China's audit occupation shackles. So in order to effectively reduce the risk of audit, improve audit quality, so as to maintain the healthy development of the audit occupation, it is necessary for us to conduct in-depth analysis of professional competence, this paper is based on the This article is divided into seven parts:
The introductory part first describes the motivation of this paper. Through reviewing the related literature, the reader has a preliminary understanding of the research of professional competency, and then puts forward the writing idea of this article.
The first part introduces the research significance of the independent auditor's professional competence, from two aspects of theoretical and practical significance are discussed. The relationship of competence and the quality of audit and audit related concepts from the professional, it discusses the important status of professional competence in the auditing system; at the same time through the professional competence and audit environment the competitiveness of accounting firms, the relationship between the development of the industry exposition, also shows that the research has important practical significance of professional competence.
The second part first introduces the connotation of professional competency, then analyzes the constituent elements of competency based on competency. Then, professional quality, professional knowledge and professional skills constitute the professional competencies of independent auditors.
The third part analyses the influencing factors of the independent auditor's professional competence, divided into internal and external factors. The external factors are mainly from the macro level, which is caused by the change of the whole social environment audit occupation, and indirectly affect the independent auditor personal. The main factor of science and technology. Economic factors and legal factors; internal factors are mainly from the micro level, from the independent auditor's personal point of view, mainly has the congenital and acquired factors. The main factors include the independent auditor to nurture their own environment, education and experience.
The fourth part introduces how independent auditors should acquire and maintain their professional competencies. Education and practice are considered the two main ways to acquire professional competency. The maintenance and improvement of professional competency is mainly achieved through vocational follow-up education.
The fifth part analyzes the current situation and existing problems of independent auditor's professional competency in China, including the unreasonable age structure, low educational background, narrow knowledge, insufficient skills, lack of experience and lack of vocational follow-up education.
The sixth part puts forward the countermeasures and suggestions to improve our independent auditor's professional competency. This paper mainly discusses from three aspects: pre qualification education, CPA examination and CPA follow-up education.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】