基于信息不对称理论的我国上市公司独立审计风险控制研究

发布时间：2018-03-13 23:37

本文选题：信息不对称　切入点：逆向选择　出处：《四川大学》2005年硕士论文　论文类型：学位论文

【摘要】：对上市公司独立审计风险的控制是整个会计审计领域研究的重要课题之一,对独立审计事业的发展乃至整个社会经济的健康发展都有着重要的意义。关于审计风险的控制,学术界已经作了大量的、深入的研究,并且也已取得了较大的成果,对注册会计师的实务工作起到了很大的理论指导作用。但是目前我国证券市场仍然频频出现审计失败事件,注册会计师及其所在会计师事务所(以下简称为审计主体)一再卷入法律诉讼案件,审计职业界的公信力越来越受到社会公众的怀疑,对我国整个证券市场的良性发展产生了极为不利的影响。这种现状急需得到改变,但是实务界的发展需要理论界的指导,所以理论界肩负着改变现状的历史重担。本文正是基于这样一种背景选择了上市公司独立审计风险控制这一问题进行研究,并且力求从信息不对称理论着手来分析上市公司独立审计风险形成的原因,然后从降低信息不对称水平角度来寻求控制审计风险的措施。本文在运用信息不对称理论进行分析的过程中,首先将信息不对称分为两大种类,即存在于委托代理关系中的信息不对称(会带来逆向选择和道德风险问题)和不存在于委托代理关系中的信息不对称(不会带来逆向选择和道德风险问题)。其次论证改革目前的注册会计师聘用制度、正确定位审计委托人为股东的观点。最后将上市公司股东聘请注册会计师事务所进行审计的交易活动按照时间顺序划分为两个阶段,即股东与会计师事务所签约前为第
[Abstract]:The control of independent audit risk of listed companies is one of the most important topics in the field of accounting audit. It is of great significance to the development of independent audit and even to the healthy development of the whole society and economy. Academic circles have done a lot of in-depth research, and have also made great achievements, which has played a great role in guiding the practical work of CPA. However, at present, there are still frequent audit failures in China's securities market. As certified public accountants and their accounting firms (hereinafter referred to as audit subjects) have repeatedly been involved in legal litigation cases, the credibility of the auditing profession has been more and more suspected by the public. This situation urgently needs to be changed, but the development of the practical circles needs the guidance of the theoretical circle. Therefore, the theoretical circle is shouldering the historical burden of changing the status quo. This paper chooses the issue of independent audit risk control of listed companies on the basis of such a background. And from the information asymmetry theory to analyze the causes of independent audit risk of listed companies, and then to reduce the level of information asymmetry to seek measures to control audit risk. In this paper, the information asymmetry is divided into two categories in the process of analysis by using the information asymmetry theory. That is, information asymmetry in principal-agent relationship (which will bring adverse selection and moral hazard problem) and information asymmetry that does not exist in principal-agent relationship (it will not bring adverse selection and moral hazard problem). To demonstrate the reform of the current system of employing certified public accountants, Finally, the transaction activities of the shareholders of listed companies employing CPA firms to audit are divided into two stages according to the time order, that is, the shareholders are the first before signing the contract with the accounting firms.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】