论中国证券市场的独立审计环境——独立审计环境在个案中的具体分析
发布时间：2018-07-29 08:46
【摘要】： 近年来，国内多家上市公司接连被揭露出严重的会计造假事件，投资者对独立审计提出诸多质疑，注册会计师的信誉一落千丈。 本文试图通过一个新的角度——审计环境来研究独立审计。笔者认为审计环境是审计活动赖以产生、存在和发展的环境，是审计活动所处特定发展阶段的客观条件，是一个错综复杂的、由多种因素构成的、庞大的统一体。审计环境处于审计理论结构的较高层次；审计环境影响着审计实践活动，并最终影响着公开会计信息披露的质量。 本文对中国证券市场的独立审计环境进行了深入的剖析，指出现有审计环境在社会文化、监管体制和监管政策、公司治理、市场环境等诸多方面存在的缺陷。在此基础上，本文全面分析了在深圳证券交易所上市的AA股份有限公司的具体审计环境，进一步阐述具体审计环境从多方面对独立审计产生的重大影响。 最后，，笔者针对我国证券市场审计环境存在的缺陷提出了进一步完善的建议。
[Abstract]:In recent years, a number of listed companies in China have been exposed to serious accounting fraud, investors have raised a lot of doubts about independent audit, and the reputation of certified public accountants has plummeted. This paper attempts to study independent audit through a new perspective-audit environment. The author thinks that audit environment is the environment on which audit activities come into being, exist and develop. It is the objective condition of the specific development stage of audit activities. It is a complicated, multi-factor and huge unity. The audit environment is in the higher level of the audit theory structure, and the audit environment affects the audit practice activities, and ultimately affects the quality of the disclosure of public accounting information. This paper makes a deep analysis of the independent audit environment of China's securities market, and points out the defects of the existing audit environment in many aspects, such as social culture, supervision system and policy, corporate governance, market environment, and so on. On this basis, this paper comprehensively analyzes the specific audit environment of AA Co., Ltd. listed on Shenzhen Stock Exchange, and further expounds the great influence of the specific audit environment on independent audit from many aspects. Finally, the author puts forward some suggestions to improve the audit environment of China's securities market.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6
本文编号：2152132
[Abstract]:In recent years, a number of listed companies in China have been exposed to serious accounting fraud, investors have raised a lot of doubts about independent audit, and the reputation of certified public accountants has plummeted. This paper attempts to study independent audit through a new perspective-audit environment. The author thinks that audit environment is the environment on which audit activities come into being, exist and develop. It is the objective condition of the specific development stage of audit activities. It is a complicated, multi-factor and huge unity. The audit environment is in the higher level of the audit theory structure, and the audit environment affects the audit practice activities, and ultimately affects the quality of the disclosure of public accounting information. This paper makes a deep analysis of the independent audit environment of China's securities market, and points out the defects of the existing audit environment in many aspects, such as social culture, supervision system and policy, corporate governance, market environment, and so on. On this basis, this paper comprehensively analyzes the specific audit environment of AA Co., Ltd. listed on Shenzhen Stock Exchange, and further expounds the great influence of the specific audit environment on independent audit from many aspects. Finally, the author puts forward some suggestions to improve the audit environment of China's securities market.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6
【引证文献】
相关硕士学位论文 前3条
1 谢丹妮;审计环境对CPA审计意见的影响[D];西南财经大学;2006年
2 黄尧;审计环境对审计判断的影响研究[D];东北财经大学;2007年
3 郑祥迪;审计环境视角下审计风险的收费补偿研究[D];陕西师范大学;2012年
本文编号：2152132
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