我国证券市场CPA审计质量研究

发布时间：2018-05-16 23:35

本文选题：委托代理 + 注册会计师（CPA）　；参考：《西安理工大学》2003年硕士论文

【摘要】： 历史发展到21世纪，我国CPA行业在取得快速发展与长足进步的同时也暴露出了一系列严重问题，CPA审计质量低下已经严重损害了行业的社会形象，并引发行业“诚信”危机。如何提高CPA审计质量，重塑行业诚信道德，成为CPA职业界别无选择的首要问题，加强对我国证券市场CPA审计质量的研究乃当务之急。本文以委托代理理论作为研究CPA审计质量的理论基础，从降低代理成本的角度分析了CPA审计服务市场的产生，并通过对该市场中委托代理关系及信息不对称现象的分析探究了该市场中CPA的“逆向选择”和“道德风险”问题，为CPA审计质量研究提供了理论支持。其次，，本文通过对我国审计监管部门近年所查处和披露的CPA审计质量问题进行了分析，揭示了我国CPA审计质量的现状，并以独立审计准则为准绳，分析了“中天勤”事务所在“银广夏”审计项目中的违规行为，研究发现中天勤违反了独立审计准则对应收账款函证程序、审计工作底稿复核程序、分析性复核程序等的要求。接着，本文通过CPA审计服务市场中上市公司高质量的审计需求不足、CPA行业高质量的供给失效及CPA审计质量监管体系的不完善三方面探讨了我国CPA审计质量低下的原因。最后，针对审计质量低下的具体原因，本文就如何提高提高我国CPA审计质量提出了若干对策和建议，并充分借鉴了美国《萨班斯-奥克斯莱法案》，以加强对我国CPA审计质量的监管。
[Abstract]:In the 21st century, China's CPA industry has made rapid development and great progress. At the same time, a series of serious problems have been exposed. The low quality of CPA audit has seriously damaged the social image of the industry and caused the crisis of "integrity" of the industry. How to improve the quality of CPA audit, reshape the integrity of the industry, become the CPA profession has no choice of the first problem, strengthen the study of the quality of CPA audit in China's securities market is the top priority. In this paper, the principal-agent theory is used as the theoretical basis for the study of CPA audit quality, and the emergence of CPA audit service market is analyzed from the angle of reducing agency cost. Through the analysis of principal-agent relationship and information asymmetry in this market, this paper probes into the problems of "adverse selection" and "moral hazard" of CPA in this market, which provides theoretical support for the study of CPA audit quality. Secondly, by analyzing the problems of CPA audit quality investigated and disclosed by our country's audit supervision department in recent years, this paper reveals the present situation of CPA audit quality in China, and takes the independent audit standard as the yardstick. This paper analyzes the illegal behavior of Zhongtianqin in the audit project of Yinguangxia, and finds out that Zhongtianqin has violated the requirements of the independent audit standard on the procedure of checking accounts receivable, the procedure of reviewing the audit work manuscript, the procedure of analytical review, and so on. Then, this paper discusses the reasons for the low quality of CPA audit quality in China through three aspects: the lack of high quality audit demand of listed companies in CPA audit service market and the failure of high-quality supply of CPA industry and the imperfect supervision system of CPA audit quality. Finally, in view of the specific reasons for the low audit quality, this paper puts forward some countermeasures and suggestions on how to improve the audit quality of CPA in China. It also draws lessons from Sarbanes-Oxley Act in order to strengthen the supervision of CPA audit quality in China.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.6

【引证文献】