我国注册会计师审计独立性问题治理对策研究
发布时间：2018-08-15 19:25
【摘要】：独立性是独立审计理论与实务中的一个基本问题，也是审计行业遇到的一个国际性难题。自美国证券法颁布以来，审计独立性一直是会计职业界、学术界和证券市场监管界普遍关注的热点问题。近年来，，随着会计市场竞争日益激烈和会计咨询业务的迅猛发展，审计独立性问题再度成为国际会计职业界和监管界的热点问题。审计独立性是一个复杂的问题，而要找到有效的解决方法绝非易事(Sutton，1997)。 诚然，我国的注册会计师行业已经取得了很大的发展，但我国注册会计师审计制度是在政府推动下发展起来的，发展至今整个行业的法制化、规范化仍相当落后，审计质量远不能适应市场经济发展的需要，离社会公众期望相差甚远。审计质量不高的主要表现就是出现了许多的虚假审计报告。 本文正是基于以上考虑，试图构建一个研究审计独立性问题的模型和理论框架，将影响审计独立性的各种因素抽象为模型中的经济变量，基于委托代理理论，运用经济数学的分析方法，对各个经济变量和相关制度安排进行解析，分析各制度安排、政策变量和契约结构等因素对审计独立性的影响方式，进而寻找提高审计独立性的对策。 第一章为导论，为审计独立性问题的研究奠定了理论基础。首先介绍了论文选题的研究思路，再对几个重要的概念和相关理论进行了阐述。 第二章为模型分析及理论检验，是本文的重点内容。该章第一节阐述了模型的假设条件、模型的建立过程及模型变量分析和分析结论，并结合变量的现实意义对分析结论进行了解读；第二节对模型的假设条件及分析结论进行了理论检验和自我评价。 第三章为现状分析，围绕审计独立性问题，结合我国的现状，对各制度安排中的缺陷和丧失独立性的原因进行了剖析。 第四章为对策与建议，在前面几章研究的基础上，提出了治理审计独立性问题的思路和一些政策性建议。
[Abstract]:Independence is not only a basic problem in the theory and practice of independent audit, but also an international problem encountered by audit industry. Since the promulgation of American securities law, audit independence has always been a hot issue in accounting profession, academia and securities market supervision. In recent years, with the increasingly fierce competition in the accounting market and the rapid development of accounting consulting business, the issue of audit independence has once again become a hot issue in the international accounting profession and the regulatory community. Audit independence is a complex issue, and finding an effective solution is no easy task (Suttonton 1997). It is true that the CPA industry in our country has made great progress, but the auditing system of CPA in our country has been developed under the impetus of the government, the legalization and standardization of the whole industry are still quite backward. Audit quality can not meet the needs of the development of market economy, far from the public expectations. The main manifestation of low audit quality is the appearance of many false audit reports. Based on the above considerations, this paper attempts to construct a model and a theoretical framework to study audit independence, abstracting various factors that affect audit independence into economic variables in the model, based on principal-agent theory. By using the method of economic mathematics, this paper analyzes various economic variables and related institutional arrangements, and analyzes the influence of various institutional arrangements, policy variables and contract structure on audit independence. And then to find ways to improve the independence of audit. The first chapter is the introduction, which lays a theoretical foundation for the study of audit independence. This paper first introduces the research ideas of the selected topic, and then expounds several important concepts and related theories. The second chapter is the model analysis and theoretical test, which is the focus of this paper. In the first section of this chapter, the hypothetical conditions of the model, the process of establishing the model, the analysis of the model variables and the conclusion of the analysis are described, and the analysis conclusions are interpreted in the light of the practical significance of the variables. In the second section, the hypothesis and conclusion of the model are tested theoretically and self-evaluated. The third chapter is the analysis of the current situation, focusing on the issue of audit independence, combined with the current situation in China, to analyze the defects and loss of independence in the institutional arrangements. The fourth chapter is the countermeasures and suggestions, on the basis of the previous chapters, it puts forward the ideas and some policy suggestions on the governance of audit independence.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
本文编号：2185180
[Abstract]:Independence is not only a basic problem in the theory and practice of independent audit, but also an international problem encountered by audit industry. Since the promulgation of American securities law, audit independence has always been a hot issue in accounting profession, academia and securities market supervision. In recent years, with the increasingly fierce competition in the accounting market and the rapid development of accounting consulting business, the issue of audit independence has once again become a hot issue in the international accounting profession and the regulatory community. Audit independence is a complex issue, and finding an effective solution is no easy task (Suttonton 1997). It is true that the CPA industry in our country has made great progress, but the auditing system of CPA in our country has been developed under the impetus of the government, the legalization and standardization of the whole industry are still quite backward. Audit quality can not meet the needs of the development of market economy, far from the public expectations. The main manifestation of low audit quality is the appearance of many false audit reports. Based on the above considerations, this paper attempts to construct a model and a theoretical framework to study audit independence, abstracting various factors that affect audit independence into economic variables in the model, based on principal-agent theory. By using the method of economic mathematics, this paper analyzes various economic variables and related institutional arrangements, and analyzes the influence of various institutional arrangements, policy variables and contract structure on audit independence. And then to find ways to improve the independence of audit. The first chapter is the introduction, which lays a theoretical foundation for the study of audit independence. This paper first introduces the research ideas of the selected topic, and then expounds several important concepts and related theories. The second chapter is the model analysis and theoretical test, which is the focus of this paper. In the first section of this chapter, the hypothetical conditions of the model, the process of establishing the model, the analysis of the model variables and the conclusion of the analysis are described, and the analysis conclusions are interpreted in the light of the practical significance of the variables. In the second section, the hypothesis and conclusion of the model are tested theoretically and self-evaluated. The third chapter is the analysis of the current situation, focusing on the issue of audit independence, combined with the current situation in China, to analyze the defects and loss of independence in the institutional arrangements. The fourth chapter is the countermeasures and suggestions, on the basis of the previous chapters, it puts forward the ideas and some policy suggestions on the governance of audit independence.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前2条
1 李晴晴;基于委托模式的审计独立性研究[D];天津财经大学;2011年
2 刘凤莲;基于三方博弈的我国民间审计独立性缺失问题研究[D];哈尔滨工程大学;2008年
本文编号：2185180
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