审计招标问题思考

发布时间：2018-06-08 14:40

本文选题：审计招标 + 审计招标规范　；参考：《厦门大学》2006年硕士论文

【摘要】： 随着经济和社会的发展,企业对审计需求的增长,注册会计师队伍的扩大,招标作为联结审计服务供需双方的新方式之一,开始为企业广泛采用,会计师事务所也日益重视通过投标方式获取审计委托。中国注册会计师协会针对审计招标已经提出了两次征求意见稿,财政部也于今年一月下发了《委托会计师事务所审计招标规范》。是否对审计招标进行规范?怎样进行谨慎严密的、易操作的、有建设性的规范?诸如此类的问题,已经成为会计职业界的热点问题之一。在回顾审计招标规范历史变迁和剖析审计招标特点的基础上,本文使用案例研究方法,对中国采购与招标网一年内的招标公示进行统计分析,以图窥豹一斑,了解我国当前审计招标现状。分析发现我国当前使用招标方式委托会计师事务所提供审计服务的主体为政府管理部门与国有企业,政策导向与我国独特的审计需求构成决定审计招标的使用必将更加广泛。但是,我国当前的审计招标还存在诸多问题:(1)真正的审计服务需求不足,招标者重视审计价格,轻视审计质量;(2)投标者会计师事务所经济独立性不足,难以支撑执业独立性,授信能力脆弱,环境压力影响了其服务质量;(3)招标过程中行政干预过重,容易使招标流于形式,成为新的“设租”方式;(4)招标规范主体不统一,政府部门各自为政;招标实施不规范,缺乏统一的招标文件格式和招标程序、评标标准。最终,结合我国国情,本文从规范制定主体、规范制定程序、规范内容等多个方面对审计招标规范框架的建立提出了以下主要建议:(1)以政府法律管制为主,建立专门的审计招投标管理机构;(2)规范制定程序应当公开透明,接受社会监督;(3)培育高质量的审计服务需求;(4)促使注册会计师提供高水平审计服务;(5)使用两阶段投标法和综合评标法作评标标准。本文的主要贡献在于:(1)运用案例分析方法,对我国当前审计招标中存在的问题作了具体剖析。(2)从我国国情出发,尝试建立了我国审计招标规范框架。
[Abstract]:With the development of economy and society, the increase of enterprises' demand for audit, the expansion of the contingent of certified public accountants, and the bidding as a new way to connect the supply and demand of audit services, it has been widely adopted by enterprises. Accounting firms are also increasingly paying attention to obtaining audit entrustment through bidding. The Chinese Institute of Certified Public Accountants has submitted two drafts for soliciting opinions in response to audit tenders. Ministry of Finance also issued in January this year, entrusted accounting firms audit bidding specifications. Is audit bidding regulated? How to proceed with careful, strict, easy to operate, constructive norms? Such issues have become one of the hot issues in the accounting profession. On the basis of reviewing the historical changes of auditing bidding norms and analyzing the characteristics of audit bidding, this paper uses the case study method. To make a statistical analysis of the bidding announcements of the China Procurement and bidding Network within one year, in order to get a glimpse of the situation. To understand the current situation of audit bidding in China. The analysis shows that the main bodies of auditing services entrusted by accounting firms in China are government management departments and state-owned enterprises. Policy orientation and China's unique audit needs determine the use of audit bidding will be more extensive. However, there are still many problems in the current audit bidding in our country: (1) the real demand for audit services is insufficient, the tenderer attaches importance to the audit price, and despises the audit quality. (2) the tenderer's accounting firm is lack of economic independence, and it is difficult to support the independence of the practice. The fragile credit ability and the environmental pressure have affected the service quality in the bidding process. The administrative intervention is too heavy, and it is easy to make the bidding become the form of the new "rent" method. (4) the main body of the bidding criterion is not unified, and the government departments are doing their own work; The implementation of bidding is not standardized, there is a lack of uniform format of bidding documents, bidding procedures, bid evaluation criteria. Finally, combined with the national conditions of our country, this paper starts from standardizing the main body, standardizing the formulation procedure, Normative contents and other aspects put forward the following main suggestions on the establishment of the normative framework for auditing tenders: 1) the establishment of a special audit bid invitation and bidding authority should be open and transparent, with the government's legal control as the main body and the establishment of a special audit bid invitation and bidding authority as the main body. To accept social supervision and cultivate the demand for high quality audit services. (4) to promote the CPA to provide high level audit services. (5) to use two-stage tender method and comprehensive bid evaluation method as the evaluation standard. The main contribution of this paper is to use the case analysis method, the main contribution of this paper is: 1) use the case analysis method. This paper makes a concrete analysis of the problems existing in the current audit bidding in China. (2) based on the national conditions of our country, this paper tries to establish the normative framework of audit bidding in our country.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【参考文献】