我国注册会计师审计行为的优化研究

发布时间：2018-06-22 05:23

本文选题：注册会计师审计行为 + 行为主体　；参考：《西南财经大学》2006年硕士论文

【摘要】： 我国的注册会计师审计市场开始于20世纪80年代,至今发展了二十多年。在这段并不长的发展历程中,我国的证券市场和注册会计师审计市场都取得了很大的进展,但虚假财务信息却始终困绕着整个证券市场。2001年国家审计署抽查了16家国内具有上市公司年度会计报表审计资格的会计师事务所出具的32份审计报告,并对21份审计报告所涉及的上市公司进行了审计调查,检查发现有14家会计师事务所出具了23份严重失实的审计报告,造成财务会计虚假信息71.43亿元,涉及41名注册会计师。针对我国注册会计师审计市场上虚假财务信息的泛滥,我国证券监管部门采取了积极的措施去整治,我国会计理论界也倾注了很多的心血去研究如何遏制。在我国证券监管机构的整治和审计学术界的努力下,我国注册会计师审计市场上虚假财务信息的治理有了很大的改观,但目前现状还是不容乐观。2004年国家审计署组织对16家具有上市公司审计资格的会计师事务所审计业务质量进行了检查,重点延伸检查了30家上市公司。检查发现,有14家会计师事务所的37名注册会计师出具的19份审计报告存在失实或疏漏。在虚假财务报告的治理中,注册会计师审计作为财务报告对外披露前的最后一道防线,其作用无庸置疑。在我国会计理论界上,针对注册会计师审计进行的研究从来就没停止过,而且也取得了很多有理论意义和实践意义的研究成果。注册会计师审计发挥作用的关键在于审计质量的高低,审计质量最终在审计报告中体现,但决定审计质量的则是审计行为质量。本文试图另劈蹊径,从注册会计师审计行为的角度去研究注册会计师审计的优化措施。行为科学是运用心理学、社会学等相关学科的知识,采用系统分析的方法,研究一定组织中人的心理和行为的规律,从而提高管理者对本组织及其成员行为的预测、引导和控制能力,以便有效地实现组织目标的科学。它侧重对个体行为、群体行为、组织行为进行研究。
[Abstract]:The CPA audit market in China began in 1980's and has developed for more than 20 years. In this short period of development, China's securities market and CPA audit market have made great progress. However, false financial information has always been bothering the entire securities market. In 2001, the State Audit Office randomly examined 32 audit reports issued by 16 accounting firms with the qualification to audit the annual accounting statements of listed companies. The audit investigation of the listed companies involved in 21 audit reports shows that 14 accounting firms have issued 23 seriously false audit reports, resulting in 7.143 billion yuan of false information in financial accounting, involving 41 certified public accountants. In view of the flood of false financial information in the audit market of certified public accountants, China's securities regulatory department has taken active measures to rectify it, and the accounting theorists in our country have also devoted a lot of effort to study how to contain it. As a result of the renovation of the securities regulatory bodies in China and the efforts of the auditing academic community, the governance of false financial information in the audit market of certified public accountants in China has greatly improved. However, the current situation is still not optimistic. In 2004, the State Audit Office inspected the audit business quality of 16 accounting firms with audit qualifications of listed companies, with an emphasis on 30 listed companies. The audit found that 19 audit reports issued by 37 CPAs from 14 accounting firms were false or negligent. In the governance of false financial reports, the role of CPA audit as the last line of defense before the disclosure of financial reports is beyond doubt. In the field of accounting theory in our country, the research on CPA audit has never stopped, and has also made a lot of theoretical and practical research results. The key to the role of CPA audit lies in the level of audit quality, which is finally reflected in the audit report, but it is the audit behavior quality that determines the audit quality. This paper tries to study the optimization measures of CPA audit from the angle of CPA audit behavior. Behavioral science is to use the knowledge of psychology, sociology and other related disciplines to study the laws of people's psychology and behavior in a certain organization by using the method of systematic analysis, so as to improve the managers' prediction of the behavior of the organization and its members. Ability to guide and control in order to effectively achieve organizational goals in science. It focuses on individual behavior, group behavior and organizational behavior.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.43

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