独立审计工作质量评价指标与方法研究

发布时间：2018-10-13 20:14

【摘要】：随着“琼民源”、“红光实业”、“银广夏”等上市公司造假案件的频频曝光,我国会计师事务所的审计质量令人担忧,投资者的信心受到了前所未有的冲击,会计师事务所的生存与发展面临前所未有的考验。如果我们可以客观的评价事务所的审计质量,其一能够帮助投资者区分事务所审计质量的高低,减少投资风险;其二能够促进事务所提高审计质量,改变社会公众对注册会计师行业的不信任危机。而在我国目前阶段,我们在具体评价事务所的审计质量或某项审计业务的质量时,尽管方法繁多,但不够科学、合理,没有将其细化,使之具有可操作性。并且,由于我国目前在对审计质量进行评价时缺乏一套典型的、切实可行的评价指标和较好的评价方法,以致很难客观的评价各事务所的审计质量情况。为了事务所的健康发展和内部治理结构的优化,有必要建立一套切实可行的评价指标体系并采用合适的方法对事务所的质量进行客观的评价。所以,本文以审计工作质量为研究对象,提出了会计师事务所审计工作质量评价指标体系的建设性构想。试图通过运用定量分析的方法,将模糊层次评价方法运用到审计工作质量的评价中来;同时,通过设计问卷调查表,采用封闭式问卷的形式,用一种实证的方法确认各指标对审计工作质量评价的影响程度。在此基础之上,对注册会计师审计质量的评价指标体系及质量评价方法进行分析和研究,建立一套典型的、切实可行的评价指标和较好的评价方法。
[Abstract]:With the frequent exposure of cases of fraud by listed companies such as "Qiong Minyuan", "Hongguang Industry", "Silver Guangxia" and other listed companies, the audit quality of accounting firms in our country is worrying and the confidence of investors has been affected by unprecedented impact. The existence and development of accounting firms are facing an unprecedented test. If we can objectively evaluate the audit quality of the firm, first, we can help investors distinguish the audit quality of the firm and reduce the investment risk; secondly, we can promote the firm to improve the audit quality. To change the public's distrust of the CPA industry. At the present stage of our country, when we evaluate the audit quality of the firm or the quality of a certain audit business, although there are many methods, it is not scientific and reasonable, and it is not refined to make it operable. Moreover, it is difficult to evaluate the audit quality objectively because of the lack of a set of typical, feasible evaluation indexes and better evaluation methods in the evaluation of audit quality in our country at present. For the healthy development of the firm and the optimization of the internal governance structure, it is necessary to establish a set of practical evaluation index system and adopt the appropriate method to objectively evaluate the quality of the firm. Therefore, this article takes the audit work quality as the research object, proposed the accountant firm audit work quality appraisal index system constructive idea. This paper attempts to apply the fuzzy hierarchy evaluation method to the evaluation of audit work quality by using the quantitative analysis method, at the same time, through designing questionnaire, adopting the form of closed questionnaire, An empirical method is used to confirm the influence of each index on the quality evaluation of audit work. On this basis, the evaluation index system and quality evaluation method of CPA audit quality are analyzed and studied, and a set of typical and feasible evaluation indexes and better evaluation methods are established.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【相似文献】