注册会计师审计独立性及影响因素研究

发布时间：2018-03-15 11:37

本文选题：审计独立性　切入点：审计行为　出处：《湖南大学》2006年硕士论文　论文类型：学位论文

【摘要】： 审计独立性一直是人们重点关注的问题,尤其是近年来各种审计失败与审计舞弊案件的爆发,使得独立性问题更加突出。为此,美国还通过了《2002年萨班斯——奥克斯利法案》,对注册会计师审计独立性做出了严格的规定,我国也为此出台了一系列相关法规与政策。本文以我国的注册会计师审计环境为背景,讨论注册会计师的审计独立性问题,以求为我国的审计制度建设提供相关的理论与实证证据。本研究以注册会计师的经济人属性为出发点,即注册会计师作为市场经济的参与者,其审计行为实质上是一种经济行为,从而决定了注册会计师的独立性特点。注册会计师在追求自身利益的过程中,必然要考虑风险与收益的权衡,从而产生了注册会计师决定保持与不保持一定审计独立性的行为。注册会计师作为经济人,必然要考虑审计的风险,在现代审计风险越来越大的情况下,风险导向审计模式下也随之兴起。面对新情况,审计师又如何面对风险与收益,从而如何保持一定的独立性也是本文要研究的问题。本文不仅较系统地研究了审计独立性的本质内涵与注册会计师审计行为的内在关系,以及与审计本质的内在联系,而且进一步研究了风险导向审计模式下的审计独立性问题,并在此基础上,我们实证检验了在我国证券市场上影响我国注册会计师审计独立性选择的有关因素。通过以上的规范与实证研究,我们发现,注册会计师是趋利避害的经济人,规避风险,追求利益,审计行为是一种经济行为。注册会计师审计独立性的保持是风险与收益权衡后的结果。风险导向审计模式的兴起有利于审计师独立性的保持,但前提是审计责任的过错责任原则要过渡到严格责任原则,审计在本质上成为一种风险保障机制。因此,提高审计师独立性的制度安排应从审计师的经济人属性入手,而不应将审计师看成完美的代理人,追求委托人的利益最大化。
[Abstract]:Audit independence has always been the focus of attention, especially in recent years, a variety of audit failures and the outbreak of audit fraud cases, making independence more prominent. The United States also passed the Sarbanes-Oxley Act of 2002, which makes strict regulations on the audit independence of certified public accountants, for which China has issued a series of relevant laws and policies. This paper discusses the audit independence of CPA in order to provide relevant theoretical and empirical evidence for the construction of audit system in China. That is, CPA, as a participant in market economy, is essentially an economic act, which determines the independence of CPA. It is necessary to consider the tradeoff between risk and income, which leads to the CPA's decision to maintain or not maintain the independence of audit. As an economic person, CPA must consider the risk of audit. With the increasing risk of modern audit, the risk-based audit mode also rises. In the face of the new situation, how do auditors face risks and benefits? Therefore, how to maintain a certain degree of independence is also a problem to be studied in this paper. This paper not only systematically studies the intrinsic relationship between the essence of audit independence and the audit behavior of CPA, but also the internal relationship with the essence of audit. Furthermore, the issue of audit independence under the risk-oriented audit mode is further studied, and on this basis, Through the above normative and empirical research, we find that CPA is an economic person seeking advantages and avoiding risks. In pursuit of interest, audit behavior is an economic behavior. The maintenance of audit independence of CPA is the result of balancing risk and income. The rise of risk-based audit mode is conducive to the maintenance of auditor independence. However, the premise is that the principle of fault liability of audit liability should be transferred to the principle of strict liability, and audit is essentially a kind of risk guarantee mechanism. Therefore, the institutional arrangement to improve the auditor's independence should start with the auditor's attributes as an economic person. Auditors should not be regarded as perfect agents to maximize the interests of clients.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】