基于可靠性的独立审计质量分析框架研究

发布时间：2018-04-17 08:59

本文选题：独立审计质量 + 独立性　；参考：《四川大学》2005年硕士论文

【摘要】：近年来,不断暴光的大公司财务舞弊事件,使得整个会计职业界面临了前所未有的信誉危机。独立审计质量问题成为焦点。独立审计质量,即独立审计工作的优劣程度,包括独立审计工作过程的优劣程度,以及作为独立审计工作结果的审计报告或审计意见的优劣程度。独立审计信息作为独立审计业务活动的载体,其质量特征至少包括独立性、客观性和可靠性。其中,可靠性是高质量独立审计信息的核心特征;独立性与客观性则是基础特征,是确保独立审计信息可靠必不可少的两大质量。独立审计质量的衡量标准,是指与独立审计活动有关的各利益团体,从其各自的利益角度出发看待独立审计质量的一种判定依据。从实体理性的角度,独立审计质量应该以审计结果达到独立审计目标的有效性来衡量;从程序理性的角度,独立审计质量可以独立审计工作是否遵循了理性的程序来衡量。这些理性程序对独立审计活动而言,主要是独立性规则和以独立审计准则为核心内容的独立审计职业标准。独立审计质量的衡量标准框架与独立审计信息的质量特征体系存在着明确的对应关系。独立审计质量分析的传统独立性框架至少存在两大无法克服的局限性:一是注册会计师不可能保持绝对的独立;二是独立性并不足以保证审计质量。文章构建了一个以可靠性为核心的独立审计质量分析框架。在这个框架中,可靠性被视为外部独立审计的基石,也是我们进行独立审计质量分析的核心和立足
[Abstract]:In recent years, the accounting profession is facing an unprecedented credit crisis due to the financial fraud of large companies.Independent audit quality issues become the focus.The quality of independent audit, that is, the quality of independent audit, including the quality of the process of independent audit, as well as the quality of the audit report or audit opinion as the result of independent audit.As the carrier of independent audit activities, the quality characteristics of independent audit information include independence, objectivity and reliability at least.Among them, reliability is the core feature of high quality independent audit information, and independence and objectivity are the basic characteristics, which are the two essential qualities to ensure the reliability of independent audit information.The measure standard of independent audit quality refers to each interest group concerned with independent audit activity. It is a basis for judging independent audit quality from the angle of their own interests.From the perspective of entity rationality, the quality of independent audit should be measured by the effectiveness of the audit results to achieve the objective of independent audit, and from the point of view of procedural rationality, the quality of independent audit can be measured according to rational procedures.These rational procedures for independent audit activities are mainly independent rules and independent auditing standards with the core content of independent audit standards.There is a clear relationship between the standard framework of independent audit quality and the quality characteristic system of independent audit information.There are at least two insurmountable limitations in the traditional independent framework of independent audit quality analysis: one is that CPA can not maintain absolute independence; the other is independence is not enough to guarantee audit quality.This paper constructs an independent audit quality analysis framework with reliability as the core.In this framework, reliability is regarded as the cornerstone of external independent audit, and it is also the core and foothold of our independent audit quality analysis.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【参考文献】