基于审计重要性的审计期望差距研究

发布时间：2018-03-25 11:31

本文选题：审计重要性　切入点：重要性水平　出处：《东北大学》2009年硕士论文

【摘要】：近年来,会计师事务所进入了“诉讼爆炸”的时代,各国控告审计师的诉讼案件有增无减,并且急剧增加。随着大量公司破产倒闭事件的发生,审计报告的使用者将会计师事务所及其审计师们告上法庭,纷纷控告审计师出具的审计报告使其做出了错误的决策,指责审计师发表的审计意见不合理,希望从审计师方面得到相应的赔偿。经过相关学者的分析可以发现,这其中的一些诉讼确实是由审计师的过失造成的,但是,也有一些审计师已经按照独立审计准则的要求进行了合理的审计却仍然遭受诉讼的情况出现。学术界对此进行调查研究后发现,造成这一现象的根本原因是“审计期望差距”,即社会对审计的期望和审计师实际业绩的公众看法之间的差距。审计人员对审计重要性的使用有可能导致审计期望差距的产生。对审计重要性水平的判断和运用贯穿于审计的整个过程,而且审计人员对它的判断合理与否直接会影响到所发表的审计意见,进而间接对依赖审计意见进行决策和进行各种经济活动的报表使用者产生影响。如果审计人员过高地估计了重要性水平,那么很有可能对报表使用者的决策产生负影响,从而产生审计期望差距。从审计重要性的角度研究审计期望差距,并在此基础上因地制宜,从审计重要性的角度探讨缩小审计期望差距的对策是本文的主要工作。对此课题的研究,希望有益于审计理论与实践的发展。
[Abstract]:In recent years, accounting firms have entered the era of "litigation explosion", the litigation cases against auditors in various countries have increased unabated, and increased sharply. The users of the audit report sued the accounting firm and its auditors in court, one after another accusing the auditor of having made the wrong decision by issuing the audit report, accusing the auditor of issuing an unreasonable audit opinion. We hope to get the corresponding compensation from the auditor. Through the analysis of the relevant scholars, we can find that some of these lawsuits are really caused by the auditor's fault, but, There are also cases in which some auditors have conducted reasonable audits in accordance with the requirements of the Independent Audit Standards but are still subject to litigation. The root cause of this phenomenon is the "audit expectation gap", that is, the gap between the social expectation of the audit and the public opinion of the auditor's actual performance. The use of audit materiality by auditors may lead to a gap in audit expectations. Judgment and application of audit materiality level run through the whole process of audit. Moreover, whether the auditor's judgment is reasonable or not will have a direct impact on the audit opinion issued. If the auditor overestimates the level of importance, then it is likely to have a negative impact on the decision of the statement user. As a result, there is an audit expectation gap. It is the main work of this paper to study the audit expectation gap from the angle of audit importance, and on the basis of this, to discuss the countermeasures to narrow the audit expectation gap from the angle of audit importance. Hope is beneficial to the development of audit theory and practice.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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