审计关系与独立审计制度

发布时间：2018-03-10 18:29

本文选题：审计关系　切入点：委托代理理论　出处：《东北财经大学》2003年硕士论文　论文类型：学位论文

【摘要】： 近年来国内外发生的审计事件引发了人们对现行独立审计制度的思考，众多学者通过研究提出了不同的见解。本文试图从审计关系出发来研究独立审计制度存在的问题。文章共分四部分。第一部分：绪论；第二部分：审计关系与现行独立审计制度；第三部分：审计关系的变化与我们的选择；第四部分：政策建议。第一部分包括本文的选题动机和文章的组织结构。第二部分重点分析现行独立审计制度存在的问题。在该部分，首先对审计关系的含义和本文所指的审计制度作以介绍，然后分析了西方主要国家和我国独立审计制度体现的审计关系。本部分的重点是对我国审计制度问题的分析。独立审计制度的问题表现为失实的审计报告，针对导致失实审计报告的原因，有不同的观点，如公司治理结构的问题，注册会计师聘用制度的问题，收费制度的问题等等。同样，学者们也提出了不同的政策建议，如完善公司治理结构，改革注册会计师聘用制度，加强监管，加大注册会计师法律责任等。本文对相关政策建议逐一进行了分析，认为这些建议并未触及独立审计制度的根源——审计关系。第三部分重点分析由现代企业内部的委托代理关系导致的不同层次的审计关系。在该部分，首先回顾了审计关系的发展变化，然后分析现代企业组织结构下的审计关系：现代企业内部包含了三层委托代理关系，即：一、经理——员工之间的委托代理关系；二、董事会——经理之间的委托代理关系；三、股东大会——董事会之间的委托代理关系。三种不同层次的委托代理关系产生出三种不同的审计关系，即：一、经理作为审计委托人，员工(会计)作为被审计人，注册会计师作为审计人的审计关系；二、董事会作为审计委托人，经理作为被审计人，注册会计师作为审计人的审计关系；三、股东大会作为审计委托人，董事会作为被审计人，注册会计师作为审计人的审计关系。从委托代理理论分析，以股东大会作为审计委托人的审计关系无疑是建立内容提要独立审计制度的基础，现行审计制度也正是如此，但无论是西方国家的股权分散化还是我国一股独大的现实，，都使股东大会流于形式，结果是旨在保护中小投资者的独立审计失去了意义。从信息理论分析，会计信息是资本市场上资本商品的质量说明书，对会计信息的审计就是对资本商品质量的鉴定。当资本市场的发展使任何人都可以成为这一市场上的买方时，维护买方的利益就变成维护公众的利益(卖方信息的独占使其处于天然的优势)，此时，作为公众利益的代言人，政府应当承担起审计的责任。本文的结论是:改变现行由股东大会充当审计委托人的审计关系，建立由政府充当委托人或直接充当审计人的审计制度。第四部分:本文在该部分试图建立由政府充当审计人的制度。构想是建立以财务报告抽查制度与财务报告认证制度结合的审计制度。
[Abstract]:In recent years, audit events at home and abroad have aroused people's thinking about the current independent audit system. Many scholars have put forward different opinions through research. This paper tries to study the existing problems of independent audit system from the perspective of audit relationship.
The article is divided into four parts. The first part: introduction; the second part: audit relationship and the current independent audit system; the third part: the change of audit relationship and our choice; the fourth part: policy recommendations.
The first part includes the motivation of this paper and the organizational structure of the article.
The second part focuses on the analysis of the existing problems of independent audit system. In this part, the first meaning of audit relationship and the audit system is introduced, and then analyzes the main embodiment of the western countries and China's independent audit system the audit relationship. The emphasis of this part is the analysis of the audit system of our country. Independent audit system for the audit report for the cause of false, untrue audit reports, there are different views, such as corporate governance structure, CPA employment system, charging system problems and so on. Also, scholars have put forward different policy suggestions, such as perfecting the corporate governance structure. The reform of CPA employment system, strengthen supervision, strengthen the legal responsibility of the registered accountant. The relevant policy recommendations are analyzed one by one, that these recommendations and did not touch alone The root of the audit system - the audit relationship.
The third part focuses on the different levels of audit relationship caused by the principal-agent relationship in modern enterprises. In this part, we first review the development and changes of audit relations, then analyze the audit relationship under the modern enterprise organizational structure.
The modern enterprise consists of three layers of principal-agent relationship, namely: first, manager of the principal-agent relationship between employees; two, the board of directors of the principal-agent relationship between the managers; three, the principal-agent relationship between the shareholders' meeting, the board of directors. Three kinds of principal-agent relationship of different levels to produce three kinds of audit the relationship, namely: first, the manager as the audit client, employees (Accounting) as the audit, CPA audit audit as human relations; two, the board of directors as the Audit Commission, as manager of audit, CPA audit audit as human relations; three, the general meeting of shareholders as the audit client. The board of directors as the audit, CPA audit as the audit people.
From the principal-agent theory, the audit relationship with the shareholders' meeting as the auditor is undoubtedly established.
Content summary
This is the basis of the independent audit system, and the current audit system is the same, but whether it is the share of the western countries.
It is a unique reality in China that makes the shareholders' meeting a form, and the result is to protect the small and medium size.
Independent audits of investors have lost meaning. From the theory of information theory, accounting information is capital market capital
The quality instruction of the commodity, the audit of the accounting information is the appraisal of the quality of the capital commodity.
When the development of the field enables anyone to become a buyer in this market, it becomes a dimension to maintain the interests of the buyer.
To protect the interests of the public (the exclusivity of the seller's information makes it a natural advantage) at this time, as a public interest.
The government should bear the responsibility of the audit. The conclusion of this article is: the change of current by the shareholders' meeting is the same.
When the Audit Commission audit, established by the government as the principal or directly as the auditor's auditing
Degrees.
The fourth part: in this part, this part tries to establish the system of the government as the auditor. The idea is to establish the system.
An audit system combined with the financial report sampling system and the financial report certification system.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

【引证文献】