独立审计准入管制及其制度改进研究

发布时间：2018-05-15 15:42

本文选题：独立审计 + 市场准入　；参考：《湖南大学》2005年硕士论文

【摘要】：在安然——安达信事件和《萨班斯·奥克斯利法案》之后,各国对审计市场、特别是注册会计师监管模式进行大力改革。这引起了我国学术界、政府机构和实务界的密切关注,也推动了我国相应政策的变动,然而众多的政策变动对独立审计行业的影响很大。怎样改革现有的准入制度,使之不仅适合现行的社会环境,而且能在较长的一段时间内满足未来社会的需求,亟待研究解决,对独立审计准入管制进行深入的分析具有现实意义。本文从市场准入管制理论分析入手,分析了独立审计准入管制的理论前提。而独立审计准入管制制度的具体安排往往会影响到审计主体、审计客体,甚至审计报告相关使用者的行为,其显著的经济后果性也表明了独立审计准入管制的重要性。审计环境是审计产生、存在和发展的基础,对环境因素的分析为独立审计准入管制制度的设计提供了依据。本文通过对美英日德等国独立审计准入管制的比较研究,分析了各国的注册会计师和会计师事务所资格管理、监管机构以及惩戒措施的不同特点,并立足我国国情,从中得到启示。然后,本文比较系统的考察我国独立审计准入管制存在的若干现实问题,结合从国外管制制度中得到的启示,提出相应的有实际意义的改进对策。本文的主要观点与创新点:(1)在从经济学意义上解释市场准入管制的基础上,论述独立审计准入管制的理论基础,从而为独立审计准入管制的实施提供依据;(2)系统地分析环境因素对独立审计准入管制制度构建的影响;(3)通过对美英德日等国独立审计准入管制的发展及其现状的阐述和评价得到若干启示:管制制度的环境依赖性、管制制度的具体建立、法律机制的完善,为我国完善独立审计准入管制提供参考和借鉴;(4)针对我国独立审计准入管制的现实问题,考虑我国的现实国情,提出了若干有利于我国独立审计健康发展的对策建议。
[Abstract]:After the Enron-Andersen incident and Sarbanes Oxley Act, many countries reformed the auditing market, especially the CPA supervision model. This has aroused the close attention of the academic circles, government agencies and the practical circles of our country, and has also promoted the corresponding policy changes in our country. However, many policy changes have a great impact on the independent audit industry. How to reform the existing access system so that it can not only adapt to the current social environment, but also meet the needs of the future society in a longer period of time, need to be studied and solved urgently. It is of practical significance to analyze the admission control of independent audit. Starting with the theoretical analysis of market access regulation, this paper analyzes the theoretical premise of independent audit admission control. However, the specific arrangement of independent audit admission control system often affects the behavior of audit subject, audit object, and even the relevant users of audit report. Its significant economic consequences also indicate the importance of independent audit access control. Audit environment is the basis for the emergence, existence and development of audit. The analysis of environmental factors provides a basis for the design of independent audit admission control system. Through a comparative study of the admission control of independent auditing in the United States, Britain, Germany and other countries, this paper analyzes the different characteristics of the qualification management, regulatory bodies and disciplinary measures of certified public accountants and accounting firms in various countries, and bases itself on the national conditions of our country. From which to draw inspiration. Then, this paper systematically examines some practical problems existing in the independent audit admission control in our country, and puts forward some practical and meaningful improvement countermeasures in combination with the enlightenment obtained from the foreign control system. On the basis of explaining the regulation of market access in the sense of economics, this paper discusses the theoretical basis of independent audit access control. So as to provide the basis for the implementation of independent audit admission control, the paper systematically analyzes the impact of environmental factors on the construction of independent audit admission control system. 3) through the development and current situation of independent audit access control in the United States, Britain, Germany, Japan, and other countries. A number of revelations have been drawn from the elaboration and evaluation of the environmental dependence of regulatory regimes, The concrete establishment of the control system and the perfection of the legal mechanism provide reference and reference for our country to perfect the independent audit access control. In view of the realistic problems of the independent audit access control in our country, we consider the actual situation of our country. Some countermeasures and suggestions are put forward for the healthy development of independent audit in China.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】