中外审计市场管理机制比较研究

发布时间：2018-03-17 16:50

本文选题：注册会计师　切入点：审计市场　出处：《沈阳工业大学》2004年硕士论文　论文类型：学位论文

【摘要】：资本市场运行的有效性和安全性在很大程度上依赖于会计信息的质量，而注册会计师作为审计市场的供给方，，其职责就是要对会计信息质量做出评价，为投资者有效利用会计信息提供合理保证。因此，提供高质量的审计服务、取信社会公众将是整个注册会计师审计职业生存和发展的基础。审计市场管理机制的完善与发展直接关系到审计质量提高这一问题，其中，最重要的是规范注册会计师的执业行为，提高其专业胜任能力，加强执业质量检查，最终促进高质量审计服务出现。总之，一系列国内外的审计失败案例的经验与教训要求我国注册会计师职业界重新审视现行审计市场管理机制的有效性，不断完善与发展审计市场管理机制，促进高质量的审计服务出现，恢复社会公众的信心。本文将研究定位于以下七个方面：第一，对本文总体框架进行介绍，重点对国内外与审计市场管理相关的研究文献进行回顾；第二，提出审计市场管理机制的内涵与功能；第三，系统研究中外审计市场准入机制的联系与区别；第四，系统分析中外审计市场质量控制机制的构成要素和实现途径；第五，对独立审计责任认定和追究机制进行比较研究，总结国内外审计责任认定和追究方面的异同点；第六，系统研究的职业后续教育管理的国别差异，指出我国的不足和完善途径；第七，结论与政策建议。
[Abstract]:The efficiency and security of capital market operation depend on the quality of accounting information to a great extent. As the supplier of audit market, CPA is responsible for evaluating the quality of accounting information. Provide reasonable assurance for investors to make effective use of accounting information. Therefore, provide high-quality audit services, The public will be the basis for the survival and development of the CPA audit profession. The perfection and development of the audit market management mechanism is directly related to the improvement of audit quality. The most important thing is to standardize the practice behavior of certified public accountants, to improve their professional competence, to strengthen their professional quality inspection, and ultimately to promote the emergence of high-quality audit services. In short, The experience and lessons of a series of audit failure cases at home and abroad require the CPA profession in our country to re-examine the effectiveness of the current audit market management mechanism and constantly improve and develop the audit market management mechanism. Promote the emergence of high-quality audit services and restore public confidence. This paper will focus on the following seven aspects: first, introduce the overall framework of this paper, focus on the domestic and foreign research literature related to audit market management, second, put forward the connotation and function of audit market management mechanism; Third, systematically study the relationship and difference of audit market access mechanism between China and foreign countries; 4th, systematically analyze the composing elements and realizing ways of quality control mechanism of audit market at home and abroad; 5th, This paper makes a comparative study on the identification and investigation mechanism of independent audit responsibility, summarizes the similarities and differences between domestic and foreign audit responsibility recognition and investigation, 6th, points out the national differences of professional follow-up education management in systematic research, and points out the shortcomings and perfect ways of our country. 7th, conclusions and policy recommendations.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.22

【引证文献】