审计意见性质和作用的理论分析与实证研究

发布时间：2018-03-24 01:01

本文选题：审计意见　切入点：概要表征　出处：《吉林大学》2005年硕士论文

【摘要】：审计意见是审计工作的最终结果,是审计制度的表现形式。审计制度是一种有效的经济监督机制,但目前我们对这一制度的认识还很不充分,对其表现形式——审计意见的研究还不够深入,现实中审计意见发挥作用的情况还不理想。审计意见是在审计报告中表达的,因此本文将对审计报告的历史演进过程进行考察,揭示出不同审计意见类型形成的原因;同时运用新制度经济学的理论,重新认识和解释审计意见的本质和作用;通过实证分析,考察我国资本市场中审计意见发挥作用的程度,并提出相应政策性建议。本文对我国既有的审计制度和审计意见的理论研究,提出了一个较新的研究思路和方法,深化了对注册会计师审计意见理论的认识;同时为提高审计意见在资本市场中发挥作用的程度提供了经验数据,有助于注册会计师审计制度的完善。
[Abstract]:The audit opinion is the final result of the audit work and the manifestation of the audit system. The audit system is an effective economic supervision mechanism, but at present our understanding of this system is still very inadequate. The research on the form of audit opinion is not deep enough, and the effect of audit opinion is not ideal in reality. The audit opinion is expressed in the audit report, so this paper will examine the historical evolution of the audit report, reveal the reasons for the formation of different types of audit opinion, and apply the theory of new institutional economics. This paper reunderstands and explains the essence and function of audit opinion, investigates the degree of audit opinion playing a role in China's capital market through empirical analysis, and puts forward corresponding policy suggestions. In this paper, we put forward a new way of thinking and method to study the audit system and audit opinion in our country, and deepen the understanding of the audit opinion theory of CPA. At the same time, it provides empirical data to improve the degree of audit opinion in the capital market, which is helpful to improve the audit system of CPA.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】