论独立审计民事责任

发布时间：2018-04-01 00:02

本文选题：注册会计师　切入点：民事责任　出处：《东北财经大学》2005年硕士论文

【摘要】：随着一系列会计造假案的曝光,社会公众越来越关心会计诚信问题,在谴责管理当局欺诈、舞弊的同时,社会公众也开始将矛头指向对会计报表进行审计的注册会计师,他们指责进行会计报表审计的注册会计师没有履行应有的义务,没有发现企业会计报表中存在的错误和舞弊。在这种环境背景下,关于会计师事务所的质量控制问题也日益受到关注,不少学者也开始从会计师事务所的质量控制方面着手进行相关问题的研究。但是在研究的方向上,大多数学者都更侧重从会计师事务所可控因素方面着手进行研究,而在不可控因素方面,却很少有人问津。但是仔细观察我国会计师事务所的执业行为,我们不难发现,在注册会计师行业中,存在着劣币驱逐良币的怪现象,即严格按照独立审计准则执业的事务所很难争取到审计业务,而倾向于和管理当局妥协的会计师事务所却总是有大批的审计业务。究其原因,笔者认为,影响独立审计质量的内因和外因同样重要,二者都不可偏废,如果只注重内因的管理,那么外部制度设计的不合理就会扭曲会计师事务所的职业行为。本篇文章就是从影响会计师事务所的外因着手,通过对大量资料分析、比较后,从新制度经济学的角度对独立审计民事责任进行了研究,力求在归纳总结前人经验的基础上对独立审计民事责任的研究有所突破。文章包括三个部分: 第一部分对独立审计民事责任的概念和构成要件进行简要的介绍,并阐述了注册会计师民事责任在保障会计信息质量、保护投资者权益方面重要作用。第二部分通过对我国民事责任制度现状的分析,指出现阶段我国民事责任制度存在的缺陷,在上述分析的基础上,笔者又从外部制度着手,分析了现阶段影响我国民事责任制度作用发挥的其他因素,如会计师事务所的组织形式,注册会计师职业责任保险等。第三部分在第二部分分析结论的基础上,提出了改善我国独立审计民事责任制度的具体措施:即首先应该健全我国的独立审计民事责任制度;其次,
[Abstract]:With the exposure of a series of accounting fraud cases, the public is more and more concerned about the problem of accounting integrity. While accusing the management of fraud and fraud, the public has also begun to take aim at the certified public accountants who audit the accounting statements.They accused the CPA who audited the accounting statements of failing to meet their due obligations and finding errors and fraud in the corporate accounting statements.In this environment, the quality control of accounting firms has been paid more and more attention, and many scholars have begun to study the related problems from the quality control of accounting firms.However, in the direction of research, most scholars focus more on the controllable factors of accounting firms, but few on uncontrollable factors.However, by carefully observing the practice of accounting firms in China, it is not difficult to find that there is a strange phenomenon of Bad money drives out good in the profession of certified public accountants.That is, it is very difficult for firms that practice according to independent auditing standards to obtain audit services, while accounting firms that tend to compromise with management always have a large number of audit services.The author thinks that both internal and external factors which affect the quality of independent audit are equally important. If we only pay attention to the management of internal causes, then the unreasonable design of external system will distort the professional behavior of accounting firms.This article is from the impact of the external causes of accounting firms, through the analysis of a large number of data, comparison, from the perspective of the new institutional economics of the independent audit of civil liability was studied.On the basis of summing up the previous experience, the author tries to make a breakthrough in the research of independent audit civil liability.The article consists of three parts:The first part briefly introduces the concept and elements of the civil liability of independent audit, and expounds the important role of civil liability of CPA in ensuring the quality of accounting information and protecting the rights and interests of investors.In the second part, by analyzing the present situation of civil liability system in China, the author points out the defects of civil liability system in our country at the present stage. On the basis of the above analysis, the author proceeds from the external system.This paper analyzes other factors that affect the function of civil liability system in China at present, such as the organizational form of accounting firms, the professional liability insurance of certified public accountants, and so on.The third part, based on the conclusion of the second part, puts forward the concrete measures to improve the civil liability system of independent audit in our country: firstly, we should perfect the civil liability system of independent audit in our country; secondly,
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.27;D923

【引证文献】