基于审计准则视角的审计期望差距研究

发布时间：2018-03-02 13:35

本文选题：审计期望差距　切入点：审计准则　出处：《沈阳大学》2011年硕士论文　论文类型：学位论文

【摘要】：审计期望差距作为一种不可回避的社会现象,已经引起各国的广泛关注。随着近几年许多著名公司的破产倒闭,出现了针对注册会计师的“诉讼爆炸”,社会公众对注册会计师审计的信任程度逐渐降低,审计期望差距不断扩大。面对这种局面,各国纷纷意识到审计职业界必须积极主动地采取措施,以满足社会公众不断变化的审计需求,并最大程度地缩小审计期望差距,各国不断对现行审计准则进行修订和完善也体现了这一点。本文在充分借鉴国内外研究成果的基础上,采用规范研究方法,从审计准则的角度对审计期望差距进行了具有针对性和系统性的研究。除第一部分绪论外,第二部分首先分析了审计期望差距的涵义,及其与审计准则的关系,接着从审计准则的角度构建了适合我国的审计期望差距构成要素图,在新的审计期望差距构成要素图中,将我国的审计期望差距分为了不合理的职责差、合理的职责差、业绩差和信息差,进而指出了我国审计期望差距各构成要素的变动趋势,这是创新点之一。由于审计准则对于缩小审计期望差距具有重大的意义,我国于2006年2月15日颁布并从2007年1月1日开始实施了新的审计准则,新审计准则对于我国的审计期望差距具有一定的影响,因此,第三部分在分析新审计准则的优越性基础上,阐述了新审计准则中缩小审计期望差距的表现,这是第二个创新点。第四部分提出了完善审计准则以进一步缩小审计期望差距的措施,为未来审计准则的改进提供了一些参考。最后,得出本文的结论。通过本文的研究,笔者希望能够从审计准则的角度全面分析现阶段我国审计期望差距的现状,为完善我国的审计准则,缩小我国的审计期望差距,进而促进我国审计职业界的健康发展尽微薄之力。
[Abstract]:As an unavoidable social phenomenon, audit expectation gap has attracted wide attention in many countries. With the bankruptcy of many famous companies in recent years, There has been a "lawsuit explosion" against CPA, and the degree of public trust in CPA audit has gradually decreased, and the gap of audit expectation has been widening. Faced with this situation, Countries have come to realize that the auditing profession must take proactive measures to meet the changing audit needs of the public and to minimize the gap in audit expectations, This is also reflected in the continuous revision and improvement of the current auditing standards in various countries. On the basis of drawing full reference from the domestic and foreign research results, this paper adopts normative research methods. This paper makes a targeted and systematic study on the audit expectation gap from the angle of auditing standards. Besides the introduction of the first part, the second part analyzes the meaning of the audit expectation gap and its relationship with the audit standards. Then, from the angle of auditing standards, the paper constructs the composition factor map of audit expectation gap suitable for our country. In the new audit expectation gap composition factor map, the audit expectation gap in our country is divided into unreasonable duty difference and reasonable duty difference. Poor performance and poor information, and then pointed out the trend of the components of the audit expectation gap in China, which is one of the innovative points. Because of the audit standards to narrow the gap in the expectation of audit is of great significance. The new auditing standards were promulgated in February 15th 2006 and implemented in January 1st 2007. The new auditing standards have a certain impact on the gap of audit expectations in China. In the third part, on the basis of analyzing the superiority of the new auditing standards, the author expounds the performance of narrowing the gap of audit expectation in the new auditing standards. This is the second innovation. Part 4th puts forward some measures to improve audit standards to further narrow the gap of audit expectations, which provides some references for the improvement of audit standards in the future. Finally, the conclusion of this paper is drawn. The author hopes to analyze the present situation of our country's audit expectation gap from the angle of auditing standard, in order to perfect our audit standard and narrow our country's audit expectation gap. And then promote the healthy development of the audit profession in China to do a meager contribution.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

【引证文献】