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探析注册会计师法律责任风险对审计质量的影响

发布时间:2018-09-11 18:13
【摘要】:资本市场是推动现代市场经济前进的“动力之源”,注册会计师对上市公司披露的信息进行独立的审计有助于提高信息的可信性,有助于投资者、债权人以及其他利益相关者做出正确的经济决策,,如果没有注册会计师对信息的独立鉴证,资本市场的有效运转将受到严重的影响。因此,取信于社会公众是整个注册会计师审计行业生存和发展的基础。 经过二十几年的实践,我国注册会计师行业在取得了快速发展与长足进步的同时也暴露出一系列严重的问题。法律责任的弱化加上巨大的造假利益诱惑,使得不断有人铤而走险,制造出一件又一件恶性财务案件。审计质量低下不但损害了行业的社会形象,引发行业诚信危机,而且严重影响着审计功能的实现,造成社会经济秩序的混乱。因此,研究并解决注册会计师审计质量与其法律责任风险问题已经迫在眉睫。 针对于此,本文在借鉴国内外最新研究成果的基础上,以现代会计理论、审计理论、相关经济学理论和博弈论为研究方法,结合相关的统计数据和图表,沿着提出问题,分析问题和解决问题的写作思路,对我国注册会计师法律责任风险对审计质量的影响问题进行了研究探讨。 本文共分为五个部分: 第一部分为引言。本部分阐述了当前研究注册会计师法律责任风险对审计质量影响的现实意义,并且详细介绍了国内外有关注册会计师审计质量和法律责任风险相关问题的研究文献和最新的研究成果,以资借鉴;最后,简单介绍了本文的写作思路和研究方法以及论文的基本框架。 第二部分为注册会计师的法律责任风险及审计质量的相关概述。本部分先是介绍了法律责任风险的概念及组成因素,然后从注册会计师审计期望差的存在、会计目标多元化、审计的经济后果增大、相关法律条文矛盾导致法律复杂化等七个方面详细分析了注册会计师法律责任风险的成因。再主要介绍了审计质量的相关概念,同时,分别从“道德风险”理论、“逆向选择”理论、“有限理性”理论以及“机会主义”理论等四个角度分析了我国注册会计师审计质量低下的问题。 第三部分为注册会计师法律责任风险对审计质量影响的理论分析。本部分首先分析了注册会计师审计质量和法律责任风险之间的关系,然后从注册会计师与公司管理当局之间的博弈、注册会计师与监管方之间的博弈和注册会计师与审计信息使用者之间的博弈等三个方面详细分析了二者之间的博弈问题。
[Abstract]:The capital market is the "source of power" to push forward the modern market economy. Independent auditing of information disclosed by listed companies by certified public accountants will help to enhance the credibility of information and help investors. Creditors and other stakeholders make correct economic decisions. Without the independent certification of information by CPA, the effective operation of capital market will be seriously affected. Therefore, winning trust in the public is the basis for the survival and development of the CPA audit industry. After more than 20 years of practice, China's CPA industry has made rapid development and rapid progress, but also exposed a series of serious problems. The weakening of legal liability and the huge temptation of false interests make some people take risks and create one vicious financial case after another. The low quality of audit not only damages the social image of the industry, but also seriously affects the realization of the audit function and leads to the confusion of the social and economic order. Therefore, it is urgent to study and solve the audit quality and legal liability risk of CPA. In view of this, based on the latest research results at home and abroad, taking modern accounting theory, audit theory, relevant economics theory and game theory as the research methods, combining the relevant statistical data and charts, this paper puts forward questions along the way. In this paper, the author analyzes the problems and their solutions, and discusses the influence of the legal liability risk of CPA on the audit quality in China. This paper is divided into five parts: the first part is the introduction. This part expounds the practical significance of the current research on the impact of CPA's legal liability risk on audit quality. And introduced the domestic and foreign CPA audit quality and the legal liability risk related research literature and the latest research results in order to learn from; finally, This paper briefly introduces the writing ideas and research methods, as well as the basic framework of the paper. The second part is a summary of CPA's legal liability risk and audit quality. This part first introduces the concept of legal liability risk and its constituent factors, then from the existence of CPA audit expectation difference, accounting goal diversification, the economic consequences of audit increase. This paper analyzes the causes of CPA's legal liability risk in detail from seven aspects, such as legal complication caused by contradiction of relevant legal provisions. At the same time, from the theory of "moral hazard", "adverse selection" theory, The theory of "limited rationality" and the theory of "opportunism" are used to analyze the low quality of CPA audit in China. The third part is the theoretical analysis of the impact of CPA legal liability risk on audit quality. This part first analyzes the relationship between CPA audit quality and legal liability risk, and then from the game between CPA and corporate management authority, The game between CPA and supervisor and between CPA and users of audit information is analyzed in detail.
【学位授予单位】:江西财经大学
【学位级别】:硕士
【学位授予年份】:2006
【分类号】:F239.4

【引证文献】

相关期刊论文 前1条

1 张葵;;独立审计质量影响因素研究:一个文献综述[J];财会通讯;2010年21期

相关硕士学位论文 前2条

1 张育;注册会计师法律责任风险对审计质量的影响研究[D];山西财经大学;2011年

2 范玲;注册会计师法律责任对审计质量的影响研究[D];苏州大学;2012年



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