强制性审计需求与审计质量研究

发布时间：2018-03-24 19:01

本文选题：审计质量　切入点：自愿性审计需求　出处：《河北大学》2009年硕士论文

【摘要】：随着我国市场经济体制的不断完善,审计在国家经济生活中的地位和作用也越来越重要,虽然我国的审计市场发展的时间较短,但审计质量却存在不少问题,从90年代以来的“老三案”到“新三案”等恶性案件使得国内学术界开始高度关注审计质量问题。2001年“银广夏”事件的爆发再次引发了整个审计市场的诚信危机,大家对独立审计的质量开始产生怀疑。审计质量是审计工作的灵魂,它的好坏直接影响审计事业的生存和发展,因此全面提高审计质量是促进审计事业长期发展的关键所在。近几年来,国外学者对审计质量展开了大量的研究,但是由于我国在政治、经济、法律及文化背景等各方面与国外存在不同程度的差异,更重要的是我们国家资本市场的发展及注册会计师行业的发展仅仅是几十年的历史,与西方几百年的发展历程相比有很大的不同,因此国外学者的研究成果在我国资本市场中的应用价值受到了限制。国内学者研究审计质量大多是站在会计师事务所和注册会计师的角度,从影响审计质量的某一因素着手,如注册会计师职业道德、会计师事务所规模、审计收费、注册会计师独立性等,没有解决审计需求这一审计质量最本质的问题。在相关文献中,大多数学者按照国外学者的研究思路提出影响我国审计质量的审计需求在于自愿性审计需求方面,而对于来自政府的强制性审计需求却持否定的态度。本文在参考前人研究的基础上,通过对我国审计市场审计需求的特殊性进行深入分析,指出强制性审计需求对我国审计质量的提高同样有不可替代的作用,从而找出在强制性审计需求方面提高审计质量的途径,为提高我国审计质量提出建议。
[Abstract]:With the continuous improvement of the market economy system in our country, the status and role of audit in the national economic life is becoming more and more important. Although the time of development of audit market in our country is relatively short, there are many problems in audit quality. From the "Lao San case" to the "new three cases" since the 1990s, the domestic academic circles began to pay close attention to the audit quality problem. The outbreak of the "Silver Guangxia" incident in 2001 once again triggered the integrity crisis of the entire audit market. The quality of audit is the soul of audit, and its quality directly affects the survival and development of audit, so improving the quality of audit is the key to promote the long-term development of audit. In recent years, foreign scholars have carried out a lot of research on audit quality. However, due to the differences between China and foreign countries in politics, economy, law and cultural background, What is more important is that the development of our country's capital market and the development of the CPA industry is only a few decades of history, which is quite different from the development of the western countries for hundreds of years. Therefore, the applied value of foreign scholars' research results in our country's capital market has been restricted. Most of the domestic scholars' research on audit quality is from the perspective of accounting firms and certified public accountants, starting from a certain factor that affects the audit quality. Such as CPA professional ethics, accounting firm size, audit fees, CPA independence and so on, does not solve the audit needs of the most essential audit quality. According to the research ideas of foreign scholars, most scholars put forward that the demand of audit that affects the quality of audit in our country lies in the demand of voluntary audit. On the basis of previous studies, this paper analyzes the particularity of audit demand in our country's audit market. It is pointed out that the mandatory audit demand has an irreplaceable effect on the improvement of the audit quality in our country, so as to find out the ways to improve the audit quality in the aspect of the mandatory audit demand, and put forward some suggestions for improving the audit quality in our country.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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