注册会计师审计失败法律规制研究

发布时间：2018-06-30 17:01

本文选题：注册会计师 + 注册会计师审计　；参考：《东北财经大学》2006年硕士论文

【摘要】： 注册会计师审计失败是一个古老而新鲜的话题，说其古老，自从历史上注册会计师审计的出现，注册会计师审计失败现象就如影随形地发生了；说其新鲜，真正意义上的注册会计师审计失败是随着证券市场的发展而越来越引起了人们的关注。本文所讲的注册会计师审计失败就是立足于证券市场，将注册会计师审计失败界定为在注册会计师对上市公司进行审计过程的中没有遵守或者没有完全遵守公认审计准则等即存在着过错行为，从而发表了错误的审计意见。注册会计师审计失败的影响因素是复杂的。从根本上说，是注册会计师诚信意识的缺失；从我国目前的实际情况看，法律规范设置不当、责任安排不合理、证券执法、司法不及时效率等是诱发注册会计师审计失败的主要原因。审计失败行为在我国并不太成熟的证券市场中显得尤为严重，，其直接导致了虚假陈述的发生。可以说，注册会计师审计失败已成为证券市场的公害，达到了非治理不可的地步。本文综合利用了经济学上需求供给和成本收益等理论，结合博弈论的知识，从我国的实际情况出发，参照其他国家的经验，从法律责任设置、监管、司法程序和行业自律等方面提出了几点完善我国注册会计师审计失败法律规制的建议，力求能有效规制注册会计师审计活动进而避免审计失败的发生，从而完善我国证券市场的信息披露制度进而推动证券市场的健康发展。具体来说，本文共分五个部分：第一部分简单介绍了注册会计师的产生、注册会计师审计职业的形成和我国注册会计师审计业务的发展历程；第二部分具体分析了注册会计师审计失败的情况，包括对注册会计师审计失败概念的界定、注册会计师审计失败的具体产生过程、影响注册会计师审计失败的因素和我国目前审计失败的现状等；第三部分介绍了我国目前相关制度对注册会计师审计及审计失败的规制情况；第四部分介绍了英美两国关于注册会计师行业、证券市场管理方面的经验；第五部分从保护投资者利益和保护注册会计师行业健康发展的角度出发，对完善我国注册会计师审计失败法律规制提出了几点建议。
[Abstract]:The failure of CPA audit is an old and fresh topic. Since the emergence of CPA audit in history, the failure of CPA audit has happened with the appearance of CPA audit. With the development of the securities market, the real CPA audit failure has attracted more and more attention. The CPA audit failure mentioned in this paper is based on the securities market. The failure of CPA audit is defined as the failure of CPA to comply with or completely comply with the generally accepted auditing standards in the process of CPA auditing of listed companies, and thus issued a wrong audit opinion. The influencing factors of CPA audit failure are complex. Fundamentally speaking, it is the lack of integrity consciousness of certified public accountants. In view of the actual situation in China, the legal norms are not set up properly, the liability arrangements are unreasonable, and the securities law enforcement is carried out. Judicial inefficiency is the main reason that induces CPA audit failure. Audit failure is especially serious in the immature securities market in China, which directly leads to the occurrence of false statements. It can be said that the failure of CPA audit has become a public hazard in the securities market, and has reached the point of inevitable governance. This paper makes comprehensive use of the theories of demand, supply, cost and income in economics, combining the knowledge of game theory, proceeding from the actual situation of our country, referring to the experience of other countries, setting up the legal liability, supervising, Some suggestions on how to perfect the legal regulation of CPA audit failure in China are put forward in the aspects of judicial procedure and industry self-discipline, in order to effectively regulate CPA audit activities and avoid audit failure. In order to perfect the information disclosure system of China's securities market and promote the healthy development of the securities market. Specifically, this paper is divided into five parts: the first part briefly introduces the emergence of CPA, the formation of CPA audit profession and the development of CPA audit business in China; The second part analyzes the failure of CPA audit, including the definition of CPA audit failure, the process of CPA audit failure. The third part introduces the regulation of CPA audit and audit failure in China. The fourth part introduces the experience of the United States and the United States on the CPA industry, securities market management; From the angle of protecting the interests of investors and protecting the healthy development of CPA industry, the fifth part puts forward some suggestions to perfect the legal regulation of CPA audit failure in China.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.27

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