审计信息质量问题研究

发布时间：2018-05-26 17:56

本文选题：审计信息 + 审计质量　；参考：《山西财经大学》2006年硕士论文

【摘要】： 近年来,随着以“安然”、“银广厦”为代表的国内外一系列的财务造假舞弊案的曝光,注册会计师的审计信息质量已成为社会各界关注的焦点。如何保证审计信息质量和提高职业声誉,是一个非常值得研究的问题,还是以一个当务之急的问题。随着证券市场的发展,注册会计师的审计信息越来越受到包括投资者在内的社会各界的重视,并成为影响证券投资决策的重要因素之一。木文首先对“审计信息”和“审计信息质量”的概念作了归纳;其次,对审计信息质量高低和市场需求状况进行了剖析;再次,对审计信息失真进行了科学的分类;最后,针对审计信息质量低下的具体原因,提出保证审计信息质量的相关对策和建议。本文认为审计信息是一种特殊的商品,其质量的高低直接影响着使用者的决策判断,其本质特性表现为决策有用性。从分析审计信息质量的各种内部因素和外部因素来看,审计信息质量低下的原因是多方面的。目前我国证券市场缺乏高质量审计信息的原因,政府过于介入和公司治理结构的不完善直接导致了审计信息的自愿性需求不足,高质量审计的缺失和审计人员整体素质不高直接导致了审计信息供给不足。本文就如何保证审计信息质量提出了相关的对策和建议,包括高质量审计准则的制定、提高审计人员的整体素质、合理实行审计轮换、加大对违规审计人员的处罚力度、健全审计信息的披露制度以及提升信息使用者对高质量审计信息的有效需求。
[Abstract]:In recent years, with the exposure of a series of financial fraud cases at home and abroad represented by Enron and Yinguangxia, the audit information quality of CPA has become the focus of attention. How to ensure the quality of audit information and improve the professional reputation is a very worthy of study, or an urgent issue. With the development of the securities market, the audit information of CPA has been paid more and more attention by all walks of life, including investors, and has become one of the important factors that affect the decision-making of securities investment. Firstly, the paper summarizes the concepts of "audit information" and "audit information quality"; secondly, analyzes the quality of audit information and market demand; thirdly, classifies audit information distortion scientifically; In view of the concrete reason of the low quality of audit information, this paper puts forward the relevant countermeasures and suggestions to ensure the quality of audit information. This paper holds that audit information is a special commodity, and its quality directly affects the decision judgment of users, and its essential characteristic is decision-making usefulness. From the analysis of various internal and external factors of audit information quality, there are many reasons for the low audit information quality. At present, the lack of high-quality audit information in China's securities market, the excessive government intervention and the imperfect corporate governance structure directly lead to the lack of voluntary demand for audit information. The lack of high-quality audit and the poor overall quality of auditors directly lead to inadequate supply of audit information. This paper puts forward some relevant countermeasures and suggestions on how to ensure the quality of audit information, including the formulation of high quality auditing standards, the improvement of the overall quality of auditors, the rational implementation of audit rotation, and the increase of punishment for auditors who violate the rules. Improve the disclosure system of audit information and enhance the effective demand of information users for high quality audit information.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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