中国上市公司注册会计师审计质量问题研究

发布时间：2018-07-03 17:14

本文选题：上市公司 + 注册会计师　；参考：《东北财经大学》2005年硕士论文

【摘要】：随着市场经济的发展和深入，注册会计师审计质量对资本市场的稳定和完善起着越来越重要的作用，同时注册会计师审计质量也是会计师事务所生命之所在。然而随着琼民源、红光实业、东方锅炉和银广夏等上市公司造假案件的频频曝光，我国上市公司注册会计师审计质量愈加令人担忧，资本市场公平基石遭受到前所未有的冲击，会计师事务所生存与发展面临着严峻的挑战。正因为此本文选择了影响上市公司审计质量的主要因素及改善对策为主题。全文共分三个部分，第一部分是导论。首先辨析与说明有关的主要概念，然后对注册会计师审计质量的理论基础和价值基础进行了分别论述。第二部分从审计主体、审计客体、审计环境三个方面深入剖析了导致我国审计质量低下的主要原因。第三部分为提升中国上市公司注册会计师审计质量的对策研究。主要针对第二部分分析的导致我国上市公司注册会计师审计质量低下的原因分别提出相应的改进建议，以期能切实提高我国上市公司注册会计师审计质量。
[Abstract]:With the development and deepening of the market economy, the audit quality of CPA plays a more and more important role in the stability and perfection of the capital market. At the same time, the audit quality of CPA is also the life of the accounting firm. However, with the frequent exposure of fraud cases of listed companies such as Qiong Minyuan, Hongguang Industry, Dongfang Boiler and Silver Guangxia, the audit quality of certified public accountants of listed companies in China has become more and more worrisome, and the foundation stone of equity in the capital market has suffered an unprecedented impact. The existence and development of accounting firms are facing severe challenges. For this reason, this paper chooses the main factors that affect the audit quality of listed companies and the countermeasures to improve them. The paper is divided into three parts, the first part is an introduction. This paper first analyzes the main concepts related to the explanation, and then discusses the theoretical basis and the value basis of the audit quality of CPA. The second part analyzes the main causes of the low audit quality from three aspects: the audit subject, the audit object and the audit environment. The third part is to improve the audit quality of listed companies in China. The second part analyzes the causes of the low audit quality of certified public accountants in China's listed companies, respectively, and puts forward corresponding suggestions to improve the audit quality of certified public accountants in China's listed companies.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.43

【引证文献】