独立审计声誉研究

发布时间：2018-06-10 00:35

本文选题：审计声誉 + 信号传递　；参考：《湖南大学》2005年硕士论文

【摘要】：独立审计师之所以被授予为社会提供鉴证信息可靠性等受托服务的权利，是因为其已承诺保持受托关系中的内在信任。所以，保持作为一个职业的可信声誉是审计师在受托关系中至关重要的职责。在当前国内外审计师行业处于诚信危机的紧要关头，研究独立审计声誉具有重要的现实意义。本文主要沿着两条线索探讨独立审计声誉的理论与实践问题，一方面从对声誉这一基本概念的溯求出发，结合所形成的对其内涵的理解，界定独立审计声誉的内涵、分类及其基本内容，并归纳出审计声誉效应在国外成熟资本市场上的体现，以及事务所审计声誉的综合表现。由于在中国目前状况下，促使会计师事务所对审计声誉的投资刻不容缓，，我们着重探讨了独立审计声誉的建立与维持的必要性、影响因素，以及相应的改进审计声誉投资环境的措施；另一方面则从声誉机制的内涵界定出发，结合我们对声誉机制的理解，分析了独立审计声誉机制的一般组成和理想特征，并对独立审计声誉的自我实施机制与社会实施机制各自的特征和优劣进行比较分析，认为审计声誉的自我实施机制存在着实施悖论，而且审计声誉的实施机制具有从自我实施机制向社会实施机制变迁的基本趋势。本文还将理论分析结果应用于考察中国证券市场的审计声誉实践，对审计声誉在中国证券市场上的种种表现进行了阐述，剖析中国会计师事务所缺乏投资于审计声誉积极性的内外部原因。在分析目前中国会计师事务所创建、提升审计声誉方面所面临的诸多障碍之后，提出了全面优化中国审计市场环境、促进独立审计声誉投资的主要政策性建议。
[Abstract]:The independent auditor has been granted the right to serve the trustee, such as the reliability of the authentication information, because it has promised to maintain the internal trust in the trustee. Therefore, it is the auditor's responsibility in the trustee relationship to maintain a credible reputation as a profession. It is of great practical significance to study the reputation of independent audit.
This paper mainly discusses the theoretical and practical problems of independent audit reputation along two clues. On the one hand, it starts from the basic concept of reputation, combines with the understanding of its connotation, defines the connotation, classification and basic content of independent audit reputation, and sums up the body of audit reputation effect in foreign mature capital market. Now, as well as the comprehensive performance of the audit reputation of the firm, it is urgent to promote the investment of the auditor's reputation under the current situation in China. We have focused on the necessity of the establishment and maintenance of the independent audit reputation, the factors affecting the audit reputation, and the corresponding measures to improve the audit reputation investment environment; on the other hand, we also discuss the measures to improve the audit reputation investment environment. Based on the definition of reputation mechanism, combining with our understanding of reputation mechanism, the general composition and ideal characteristics of independent audit reputation mechanism are analyzed, and the characteristics and advantages and disadvantages of self implementation mechanism and social implementation mechanism of independent audit reputation are compared and analyzed. The self implementation mechanism of audit reputation is implemented to be implemented. Paradox, and the implementation mechanism of audit reputation has the basic trend of changing from self implementation mechanism to social implementation mechanism.
This paper also applies the theoretical analysis to the practice of auditing reputation in China's securities market, expounds the performance of audit reputation in China's securities market, and analyzes the internal and external reasons for the lack of the enthusiasm of Chinese accounting firms to invest in the audit reputation. After a lot of obstacles faced by reputation, the main policy recommendations of comprehensively optimizing China's audit market environment and promoting independent audit reputation investment are put forward.
【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

【引证文献】