我国审计期望差问题探析

发布时间：2018-03-27 09:03

本文选题：审计期望差　切入点：程序非理性　出处：《江西财经大学》2009年硕士论文

【摘要】： 审计期望差距伴随着审计的产生而产生,并随社会发展呈现不同的变化态势和表现形式。由于审计需求具有变动性并随社会发展而不断膨胀,应有的审计供给能力相对有限,审计期望差距的存在具有客观和必然性。审计准则的不完备、同时作为有限理性经济人的审计人员无法完全准确地执行审计准则,使审计期望差距随社会发展而不断发展。 20世纪60年代,随着企业经营环境日益复杂、经营的不确定性增加及审计目标相对需求的错位、审计策略和技术的调整滞后,审计期望差距不断扩大,同时随着注册会计师法律责任的不断扩大,各国控告审计师的诉讼案件急剧增加,引起了注册会计师行业的“诉讼爆炸”。在此背景下,西方审计学术界在20世纪70年代开始对审计期望差进行研究,在短短几十年的研究中,各国学者及针对审计期望差距专门成立的研究委员会取得了丰硕的成果,对审计差距的定义、构成要素、影响因素、表现形式、形成原因及控制措施也都进行了广泛的研究,其研究主要是以审计准则为切入点,并形成了单纯以审计需求方的意识落差和以审计需求方期望与审计供给方实际供给之间的落差两种主要的对审计期望差距的界定。审视我国资本市场,虽然没有出现西方国家注册会计师行业所面临的“诉讼爆炸”,但是随着“银广厦”等审计失败案的不断爆发,控告我国审计人员的诉讼案件也正在急剧增加,我国的审计期望差距正由隐形阶段向显性阶段过渡。有鉴于此,本文在系统整理国内外对审计期望差距现有研究成果的基础上,结合各国审计期望差距研究的一些共性,具体立足我国国情,分析了我国审计期望差距影响因素的特殊性,并力图在充分借鉴国外研究成果的前提下,找出治理我国审计期望差距的一些具体对策。本文的结构安排如下: 第一部分:审计期望差概述。笔者首先在分析审计职业界所认为的审计的作用以及审计的固有局限性,同时分析社会公众对审计的看法和对审计所应该起到的作用的期望,然后在比较两者的差异的基础上提出审计期望差这一概念;接着本章还将介绍前人有关审计期望差这一概念的定义及组成部分的研究成果;最后,指出了审计职业界正确面对审计期望差问题的重要意义。第二部分:审计期望差产生原因分析。在文中,笔者认为审计期望差距源于四个层次上的程序非理性,即结构非理性、过程非理性、行为非理性以及认识非理性。结构非理性和过程非理性导致了审计的准则性期望差距;行为非理性导致了审计的行为性期望差距,认识非理性导致了审计的误解性期望差距;最后,在本章笔者将结合我国的实际情况,运用上述对审计期望差产生原因的分析结论对我国审计期望差产生的原因进行具体的分析。第三部分:国外相关经验借鉴。在这章,笔者将重点介绍美国在应对审计期望差问题时所采取的诸多措施和政策,从中吸取经验和教训,以对我国解决审计期望差问题提供帮助。第四部分:缩小我国审计期望差问题的对策。在本章,笔者结合上章分析所得出我国审计期望差出现的具体原因,“对症下药”从六个方面提出缩小我国审计期望差问题的对策。
[Abstract]:The audit expectation gap with audit arising, and with the trend of social development has different forms. And because the audit demand changes and with social development and expansion, the audit should be relatively limited supply capacity, the existence of the audit expectation gap is objective and inevitable. Auditing standards are not perfect, at the same time as the limited rational economic man auditors cannot fully and accurately implement the auditing standards, the audit expectation gap with social development and continuous development.
In 1960s, with the increasingly complex business environment, dislocation increase operating uncertainty and audit target relative to the demand, the audit strategy and technology adjustment lag, the audit expectation gap, at the same time as the legal responsibility of the registered accountant continues to expand, all cases charging auditors increased sharply, caused the CPA industry "litigation explosion". Under this background, the western academia began to audit the audit expectations gap research in 1970s, in just a few decades of research, scholars from various countries and set up specifically for the audit expectation gap Research Committee has achieved fruitful results, the definition of audit, the gap between the elements, influencing factors, manifestations, causes and the control measures are studied extensively. The research is mainly to auditing standards as a starting point, and the formation of pure The difference between the consciousness of the audit demand side and the gap between the expectation of the audit demand side and the actual supply of the audit supplier is the two main way to define the audit expectation gap.
Look at the capital market of our country, although no Western CPA industry faces "litigation explosion", but with "outbreak case failure" silver metal audit, lawsuits accusing China's audit personnel are also increased dramatically, the audit expectation gap of our country is the invisible stage transition to dominant stage. In view of this, based on the existing research results of the audit expectation gap in finishing system at home and abroad, combined with some common research over the audit expectation gap, based on the specific conditions of our country, analysis of China's audit expectation gap of special factors, and tries to make full use of the premise of foreign research achievements, find out some specific measures of governance of China's audit expectation gap. This paper is structured as follows:
The first part: the summary of the audit expectation gap. The author firstly considered in the analysis of the role of the audit the audit occupation and audit the inherent limitations, and analysis of the social public expectations of audit opinions and audit should play a role, and then put forward the concept of the audit expectation gap based on the difference between these two.; then this chapter will also introduce the previous expectations of the audit definition and part of the research results of this concept; finally, points out the audit occupation correctly face the important problem of the audit expectation gap.
The second part: the analysis of the causes of audit expectation gap. In this paper, the author thinks that the procedures of the audit expectation gap lies in the irrationality of four levels, namely, irrational structure, non rational, irrational and non rational knowledge structure. The non rational and non rational process leads to the expectation gap of audit criteria; irrational behavior leads to the audit expectation gap, irrationality leads to the misunderstanding of the audit expectation gap; finally, in this chapter the author will combine the actual situation of our country, using the audit expectations gap analysis of the causes of the audit expectation gap causes specific analysis.
The third part: foreign related experience for reference. In this chapter, the author will introduce the measures and policies adopted by the us to cope with the problem of audit expectation difference, and draw lessons from it, so as to provide help for our country to solve the problem of audit expectation difference.
The fourth part: the countermeasures to narrow our audit expectation gap. In this chapter, the author combined with the above chapters to analyze the specific reasons for the emergence of audit expectation gap in China, and put forward the Countermeasures for narrowing our audit expectation gap from six aspects.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

【引证文献】