民间审计独立性问题研究

发布时间：2018-03-14 09:33

本文选题：审计独立性　切入点：审计委托权　出处：《天津财经学院》2005年硕士论文　论文类型：学位论文

【摘要】：高质量的审计是资本市场效率的重要组成部分,而审计质量又由专业胜任能力(发现错弊的概率)和独立性(揭示错弊的概率)共同组成。注册会计师所取得的社会地位和职业声誉,在很大程度上取决于注册会计师能否始终如一地恪守其独立性,从而客观、公正地进行审计鉴证。因而,独立性是民间审计的灵魂。审计职业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨,从审计职业产生至今从未停止过。由于安然事件和安达信审计失败的发生,注册会计师审计的独立性再次成为世界关注的焦点。注册会计师的独立性以及整个行业的存在价值受到了普遍的质疑。有鉴于此,本文尝试对审计独立性问题作一系统的研究,以期提供借鉴和实践经验基础。本文讨论的范围仅限于注册会计师的独立性问题,主要采用规范研究方法,并尽量利用已有的实证研究结论佐证文中的观点。全文共分五章:第一章论述审计独立性的涵义和其经济学解释;第二章研究审计委托权对审计独立性的影响,分析了审计委托模式的演变和对审计独立性的影响,并提出了由真实会计信息需求者来行使审计委托权的观点;第三章介绍了财务报表保险制度,及其解决审计独立性的思路;第四章研究审计市场结构对审计独立性的影响,建议在我国培育“寡占型”的审计市场;第五章提出加强注册会计师行业监管,从宏观层面上提升审计独立性。
[Abstract]:High quality audit is an important part of capital market efficiency. The audit quality is composed of professional competence (probability of finding malpractice) and independence (probability of revealing malpractice). To a large extent, it depends on whether CPAs can consistently abide by their independence, so as to conduct audit verification objectively and impartially. Therefore, independence is the soul of folk audit. The audit independence of CPA industry has never stopped since the emergence of auditing profession. As a result of the Enron incident and the failure of Andersen audit, the independence of CPA audit has once again become the focus of attention in the world. The independence of CPA and the existence value of the whole industry have been generally questioned. This paper attempts to make a systematic study on the issue of audit independence in order to provide the basis of reference and practical experience. The scope of this paper is limited to the independence of certified public accountants. And try to use the existing empirical research conclusions to support the point of view. The thesis is divided into five chapters: the first chapter discusses the meaning of audit independence and its economic explanation, the second chapter studies the impact of audit entrustment power on audit independence, and analyzes the evolution of audit entrustment mode and its impact on audit independence. The third chapter introduces the financial statement insurance system and its solution to audit independence. Chapter 4th studies the impact of audit market structure on audit independence. It is suggested that the "oligopolistic" audit market should be cultivated in China, and chapter 5th proposes to strengthen the supervision of the CPA profession and to enhance the audit independence from the macro level.
【学位授予单位】：天津财经学院
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【共引文献】