与社会审计质量相关的若干问题探讨

发布时间：2018-06-16 16:55

本文选题：社会审计 + 审计独立性　；参考：《上海海运学院》2002年硕士论文

【摘要】： 目前，国内外的方方面面都对注册会计师社会审计质量、注册会计师社会审计的独立性丧失、注册会计师审计丑闻、注册会计师诚信危机等事件异常关注，可以说在全球范围内普遍掀起了一股“质疑社会审计的信誉和质量”、“质疑注册会计师诚信”的运动，这些质疑来源于各个方面：诸如政府的关注、企业的考虑、注册会计师管理机构担心、会计信息使用者关注等等；可以说已经在全球范围内掀起了一场“社会审计独立性”、“注册会计师诚信体系缺陷”的探讨和修订运动，对于目前的注册会计师社会审计来说是一项高要求、彻底的改革运动。如何提高社会审计质量、确保注册会计师独立性、如何恢复注册会计师诚信体系，已成为当今世界政府、注册会计师协会等机构和投资者等目前最重要的一件事。要以高社会审计的质量的关键是从审计的本质角度出发探讨审计质量的影响因素，从而针对这些因素提出可行的解决措施。本文主要围绕导致社会审计质量下降的原因、注册会计师丧失独立性的原因展开分析，希望能够针对这些现象提出一些有利于提高社会审计独立性和社会审计质量的有效措施。文章主要从分析导致社会审计质量下降的原因和分析导致注册会计师丧失独立性的原因和手段的表现形式、通过审计市场机制和结构与审计质量的关系、审计违规成本与审计质量的关系、审计属性与审计质量的关系等问题出发、系统地分析了审计业务三方关系以及市场因素，从中寻找出解决问题的方法。文章论述了如何提高社会审计质量的思路主要是采用分析目前社会审计质量的现状以及造成的影响，进一步分析影响社会审计质量的若干问题，在这些问题深入分析的基础上提出了一些可行解决措施。文章共分六章，分成三大部分：第一部分即第一章，主要介绍目前的社会审计质量的状况和所造成不良影响；第二部分由第二章、第三章、第四章、第五章组成，详细分析了影响社会审计质量的四个问题，分别是社会审计产生原因、社会审计独立性、社会审计市场机制及社会审计违规成本；第三部分即文章第六章，阐述了一些提高社会审计质量的设想与方法，诸如变更委托机制、提高违规成本等。解决如何保证社会审计质量、保证注册会计师的独立性、恢复注册会计师的诚信体系，是关系到社会审计的发展和社会经济市场正常运转的关键问题。目前国内外无论是政府、企业、投资者还是注册会计师协会等都对这些问题特别关注。本文通过详细地分析导致审计质量下降的原因，，深入分析在审计理论、审计独立性、审计市场、违规成本等方面存在的缺陷，提出诸如变更审计委托体系、第四方鉴证制度等措施，希望能够在实际当中对于提高审计质量起到一定作用。
[Abstract]:At present, all aspects at home and abroad are concerned about the quality of CPA social audit, the loss of the independence of CPA social audit, the audit scandal of CPA, the credit crisis of CPA and other events. It can be said that a "question of the reputation and quality of social audit" has been set up worldwide. The movement of Certified Public Accountants' honesty comes from various aspects, such as the concern of the government, the consideration of the enterprise, the concern of the CPA management institutions, the attention of the users of accounting information and so on; it can be said that a "independence of social audit" has been set off in the world, and the discussion of the defects of the integrity system of CPA And the revised movement is a high demand and complete reform movement for the current CPA social audit. How to improve the quality of the social audit, ensure the independence of the certified public accountants and how to restore the CPA integrity system have become the most important of the current world government, the CPA institution and the investors. One thing. The key to the quality of the high social audit is to discuss the influence factors of audit quality from the essence of the audit, so as to put forward feasible solutions to these factors.
This paper focuses on the reasons for the decline of the quality of social audit and the analysis of the reasons for the loss of independence of CPA. It is hoped that some effective measures to improve the independence of social audit and the quality of social audit can be put forward in the hope of these phenomena.
The article mainly analyzes the reasons for the decline of the quality of social audit and the analysis of the reasons for the loss of independence of the certified public accountants and the form of the means, the relationship between audit market mechanism and structure and audit quality, the relationship between audit irregularities cost and audit quality, and the relationship between audit quality and audit quality, and so on. The three party relationship and market factors of audit business are analyzed, and the way to solve the problem is found out.
This paper discusses how to improve the quality of social audit, mainly by analyzing the present situation of the quality of social audit and the impact of it, further analyzing some problems affecting the quality of social audit, and putting forward some feasible solutions on the basis of the in-depth analysis of these problems. The article is divided into six chapters and divided into three parts. The first chapter, the first chapter, mainly introduces the current situation of the quality of social audit and its adverse effects. The second part is composed of second chapters, third chapters, fourth chapters and fifth chapters, and analyzes the four problems that affect the quality of social audit in detail, which are the causes of social audit, the independence of social audit, the market mechanism of social audit and the market mechanism. The third part, the sixth chapter of the article, expounds some ideas and methods to improve the quality of social audit, such as changing the Commission mechanism and improving the cost of violation.
How to ensure the quality of social audit, guarantee the independence of certified public accountants, and restore the integrity of certified public accountants.
System is a key issue related to the development of social auditing and the normal operation of social and economic market.
The government, enterprises, investors and CPA are all concerned about these issues.
Through detailed analysis of the reasons leading to the decline of audit quality, this paper analyzes in depth the audit theory and audit independence.
Defects such as sex, audit market, violation cost and other aspects, such as changing Audit Entrustment System.
Certification system and other measures, hoping to play a certain role in improving audit quality in practice.
【学位授予单位】：上海海运学院
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.0

【参考文献】