独立审计质量保证论

发布时间：2018-03-20 00:40

本文选题：独立　切入点：审计　出处：《东北财经大学》2003年博士论文　论文类型：学位论文

【摘要】： 审计因市场经济发展的需要而产生，必须不断适应经济发展所带来的变化，满足社会为其提出的新的要求，扮演好自己的社会角色。在这个过程中，审计质量始终是注册会计师行业赖以生存和发展的生命线。尤其是在中国已经加入WTO，，注册会计师职业面临着更加激烈的竞争环境之后，如何保证和提高审计质量，促进我国注册会计师职业的发展壮大，促进市场经济的健康发展，是一个非常值得研究的问题。本文在论述了审计功能的不可或缺性、审计质量对实现审计功能的重要性以及审计质量的含义、审计质量的特征、评价审计质量的标准等理论问题的基础上，分析了制约审计质量的各种内部和外部因素以及各种因素的责任主体，并构建出以政府、注册会计师职业组织、会计师事务所和注册会计师群体为要素的注册会计师审计质量保证体系。本文由导言和7章组成。导言部分交代了本文的写作动机和研究的思路。笔者选择这个题目是因为质量本来就是一个永恒的话题，而且由于近几年来涉及注册会计师的财务丑闻的相继出现，使得注册会计师审计的社会公信力受到了严重的质疑，审计执业质量问题变得更加引人注目。写作思路是，首先论证注册会计师审计的社会地位，然后分析审计质量对于审计实现其社会价值的重要性，进而剖析影响审计质量的各种内、外部因素及其责任归属，建立起注册会计师审计质量的保证体系。各章内容概括如下：第一章，审计质量是审计功能实现的保证。本章首先说明在市场经济结构中，审计是不可缺少的一项功能。通过审计的产生和发展过程论证审计功能与市场经济的发展息息相关，中国实施的是社会主义市场经济，同样需要审计功能。在论述了审计功能的不可或缺性的基础上，说明审计功能的实现与审计质量的关系，得出审计功能的充分发挥需要以令人满意的审计质量为基础的结论。审计是通过向信息使用者提供审计信息来实现其功能的，功能实现的程度 2内容提要取决于审计信息的质量，也就是取决于审计的质量。本章将对审计信息的质量特征、审计质量的评价标准进行探讨，并对我国注册会计师审计质量的现状加以评价。第二章，审计质量的制约因素和审计质量保证体系。主要论述了两个问题，一是影响审计质量的主要因素，按各种因素与审计主体的关系分外部因素和内部因素加以论述。外部因素主要包括政治的、经济的、法律的和科教文化的因素，其中经济因素和法律因素对民间审计的影响是最强烈的;内部因素包括职业组织的自律性质量管理、事务所质量控制、审计人员素质、审计标准和审计方法等。二是审计质量保证体系的构成，构成审计质量保证体系的主体可以说都是审计质量的责任者。笔者将审计质量保证体系构建为四个主体，即政府部门、职业组织、会计师事务所和注册会计师群体。这两部分内容之间有一种内在的联系，即每一种审计质量的制约因素都可以归属到一个或几个责任者身上，也就是说，可以归结到审计质量保证体系的一个或两个层面上。如，能够改变或控制影响审计质量的外部因素的主体就是政府;能够影响审计质量控制这一因素的主要是会计师事务所;注册会计师群体对审计质量的贡献主要体现在加强自身职业道德的修养和提高专业胜任能力，具体表现在具有完整的知识结构和比较丰富的执业经验，能够熟练地运用各种审计方法并不断地有所创新，在实施审计的过程中能够恰当地进行专业判断。有的因素受到审计质量控制体系中多个成分的影响，如行业监管问题，既与政府有关，也与行业组织有关;审计职业标准的建设、实施和完善则要依靠政府、职业组织会、计师事务所和全体注册会计师的共同努力。从第三章开始探讨审计质量的保证问题，内容安排采用因素与保证体系相结合的形式。第三章谈政府对审计质量的保证作用，其职责和作用主要表现在两个方面，一是改善审计外部环境，如推动国有企业改革，完善公司治理结构，改变审计关系失衡局面;治理虚假会计信息;推动法治建设、改善法律环境等。二是强化政府对注册会计师行业的管理和监督。改善审计外部环境可间接地提高审计质量，强化政府监管可直接提升审计质量。内容提要第四章，职业组织对审计质量的保证作用。职业组织是审计质量保证体系中的第二个层次，行业自律性管理对审计质量有着广泛的和直接的影响。关于行业监管模式问题还是有必要讨论的。当世界范围内出现了一系列与注册会计师有关的财务造假事件之后，美国等国家对注册会计师行业监管模式进行了改革，我国也做了调整，政府收回了原委托给职业组织的行政管理权，所以目前实行的是一种以政府管制为主、行业自律为辅的行业管理模式。这种模式也许符合一定时期的情况，但是否是一种长期的、最有效的模式还值得探讨。本章还论述了职业组织的管理职责和管理内容，提出了改进行业管理的建议。第五章，事务所对审计质量的保证作用。在审计质量保证体系中，会计师事务所可以说是处于一个核心的地位，像产品加工厂一样，会计师事务所是审计产品的加工厂，是审?
[Abstract]:The audit for the need of market economic development, we must constantly adapt to the change of the economic development, to meet the social requirement, play its role in society. In this process, the audit quality is the CPA's survival and development of the lifeline. Especially in the Chinese has joined WTO then, the CPA occupation is facing more intense competition environment, how to guarantee and improve the audit quality, promote the development of China's CPA occupation and growth, and promote the healthy development of the market economy, is a very worthy of study. This paper discusses the essential function of auditing, audit quality of importance to the realization of the function of auditing and the meaning of audit quality, audit quality characteristics, basic theory of audit quality evaluation standard etc, analyzes various constraints of audit quality Internal and external factors, as well as various factors of responsibility, and build a CPA audit quality assurance system with government, CPA professional organization, accounting firms and CPA groups as the elements.
This article is composed of the introduction and the 7 chapters.
The introduction part introduces the motivation of writing and research methods. The author chooses this topic is because the quality is a eternal topic, but due to the recent years involving CPA financial scandals have emerged, which makes the social credibility of the CPA audit has been seriously questioned, auditing quality problems become the idea of writing is more noticeable. Firstly, CPA's social status, and then analyzes the importance of audit quality audit to realize its social value, and then analyze the influence of audit quality, ownership of external factors and responsibility, establish the CPA audit quality assurance system.
The contents of each chapter are summarized as follows:
The first chapter, the audit quality is the guarantee for the realization of the audit function. This chapter first explains in the market economic structure, the audit is a necessary function. Through the development of the audit process of emergence and development demonstration and market economy is closely related to the audit function, Chinese implementation of the socialist market economy, also need to audit function.
In the audit function is necessary on the basis of the implementation and illustrate the relationship between audit quality of audit function, the audit function of the need to give full play to the satisfactory audit quality based audit conclusion. By providing audit information to the users to realize its function, function realization degree
2 content summary
Depending on the quality of the audit information, it depends on the quality of the audit. This chapter will be the quality of the audit information.
The evaluation standard of the quality of audit is discussed, and the present situation of the audit quality of CPA in China is added to the present situation.
To evaluate.
The second chapter, the restrictive factors of audit quality and the quality assurance system of audit, mainly discussed two problems.
First, the main factors affecting the audit quality are divided into external factors and internal factors according to the relationship between various factors and the audit subject.
The external factors mainly include political, economic, legal and the cause of science and education.
The influence of economic factors and legal factors on the civil audit is the strongest; the internal factors include the job.
Self-discipline quality management, quality control of firms, auditors' quality, audit standards and auditing
Method and so on. Two is the composition of the audit quality assurance system, and the main body of the audit quality assurance system can be said.
All of them are the responsibility of audit quality. The author constructs the audit quality assurance system as four main bodies, namely the government department
Doors, professional organizations, accounting firms, and CPA groups. There is one of these two parts.
In the connection, the constraints of every kind of audit quality can be attributed to one or several responsible persons.
In other words, it can be attributed to one or two levels of the audit quality assurance system.
The main body of the external factors that change or control the quality of the audit is the government; it can affect the audit quality control
The main factor is the accounting firm; the contribution of the CPA group to the audit quality is mainly reflected.
In strengthening self-cultivation and improving professional competence, it is embodied in a complete knowledge.
The structure and the rich practice experience can be skillfully used in various auditing methods and are constantly created.
In the course of the implementation of the audit, the professional judgment can be properly carried out. Some factors are subject to audit quality control.
The influence of multiple components in a system, such as industry regulation, is not only related to the government, but also with the industry organization.
The construction, implementation and improvement of the audit professional standards depend on the government, the professional organization, the planning division.
A joint effort with all certified public accountants.
From the third chapter, the problem of audit quality assurance is discussed, and the content arrangement adopts factors and guarantee system.
In the form of the combination, the third chapter talks about the government's role in ensuring the quality of audit, and its functions and functions are mainly manifested in the role and function of the government.
Two aspects, one is to improve the external environment of audit, such as promoting the reform of state-owned enterprises and improving the structure of corporate governance.
To change the imbalance of audit relations, to control false accounting information, to promote the construction of the rule of law, and to improve the legal environment.
The two is to strengthen the administration and supervision of the government to the CPA industry. The improvement of the external environment of audit can be indirectly raised.
The quality of high audit and the strengthening of government supervision can directly improve the quality of audit.
Content summary
The fourth chapter, the role of professional organization to guarantee the quality of audit. The professional organization is the quality assurance system of audit.
On the second level, industry self-discipline management has a wide and direct impact on audit quality.
It is still necessary to discuss the problem of industry regulation mode. A series of registered accountants have emerged in the world.
After the financial fraud related to the teacher, the United States and other countries have changed the regulatory model of the CPA industry.
In our country, the government has retracted the administrative power which was originally entrusted to the professional organization, so it is now
It is a model of industry management based on government control and self-discipline of the industry.
It is in line with a certain period, but whether it is a long-term and most effective model is worth discussing.
This paper also discusses the management responsibility and management content of the professional organization, and puts forward some suggestions to improve the management of the industry.
The fifth chapter, the role of the firm to guarantee the quality of audit. In the audit quality assurance system, the accountant
A firm can be said to be in a core position, like a product processing plant, which is a audit firm.
The processing plant of the product, is the trial?

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

【引证文献】