我国注册会计师审计责任界定问题研究

发布时间：2018-04-05 11:47

本文选题：注册会计师　切入点：审计责任　出处：《湖南大学》2006年硕士论文

【摘要】： 近几年来,随着西方国家财务欺诈丑闻的频频发生,注册会计师和会计师事务所的审计责任一直成为人民关注的焦点。在我国,注册会计师和事务所越来越多地被卷入各类诉讼案件中。在我国会计准则,审计准则逐渐国际化趋同的背景下,如何合理界定和科学划分注册会计师的审计责任不仅具有重要的理论意义和实践指导意义。论文围绕着如何合理界定我国注册会计师审计责任这一主题,从经济学、法学、会计学等多个角度,采用比较研究、演绎推理、归纳推理等多种方法对审计责任的合理界定进行了全方位的探索。本文分五个部分来诠释注册会计师审计责任的界定问题。文章先阐述了注册会计师审计责任的有关概念,然后从受托经济责任的角度出发,对注册会计师审计责任界定的理论基础进行了分析,认为受托经济责任是注册会计师审计责任的理论基础,审计市场弱化是注册会计师审计责任产生的客观原因。并进一步论证界定注册会计师审计责任的最终目的是提高审计质量。在此基础上,重点对注册会计师审计责任的合理界定进行了探讨。从审计责任界定的原则,界定标准,界定方法三个方面进行了阐述。通过对审计准则的性质,法律地位和制度价值的分析,得出的结论是注册会计师审计准则应该成为审计责任界定的权威标准。论文最后采用理论联系实际的方法,结合案例分析,探讨了实务中我国注册会计师审计责任界定存在的一些问题和存在的根源,并对我国注册会计师审计责任的界定提出了一些合理化建议。
[Abstract]:In recent years, with the frequent occurrence of financial fraud scandals in western countries, the audit responsibility of CPA and accounting firms has been the focus of people's attention.In our country, CPA and firm are more and more involved in all kinds of litigation cases.Under the background of our country's accounting standards and the gradual internationalization of auditing standards, how to reasonably define and scientifically divide the audit responsibility of certified public accountants is not only of great theoretical and practical significance.This paper focuses on how to reasonably define the audit responsibility of certified public accountants in China. From the angles of economics, law, accounting and so on, the thesis adopts comparative research, deductive reasoning, and so on.Various methods, such as inductive reasoning, explore the rational definition of audit responsibility.This paper is divided into five parts to explain the definition of CPA audit responsibility.This paper first expounds the related concepts of CPA's audit responsibility, then analyzes the theoretical basis of the definition of CPA's audit responsibility from the perspective of entrusted economic responsibility.It is believed that the fiduciary economic responsibility is the theoretical basis of CPA's audit responsibility, and the weakening of audit market is the objective cause of CPA's audit responsibility.And further demonstrates that the ultimate purpose of defining CPA audit responsibility is to improve audit quality.On this basis, the reasonable definition of CPA audit responsibility is discussed.From the audit responsibility definition principle, the definition standard, the definition method three aspects has carried on the elaboration.Based on the analysis of the nature, legal status and institutional value of audit standards, the conclusion is drawn that the audit standards of certified public accountants should be the authoritative standards for the definition of audit responsibility.In the end, the paper uses the method of combining theory with practice, combined with case analysis, discusses some problems and root causes of the definition of CPA's audit responsibility in practice in our country.At the same time, some reasonable suggestions are put forward to define the audit responsibility of CPA in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【相似文献】