独立审计供给与需求相关问题分析
发布时间：2018-10-21 16:35
【摘要】：对外部审计服务的需求起源于为促进商业社会中契约当事人(包括股东、债权人、管理层以及潜在投资者等)之间的交易顺利进行。在独立审计市场中,供给和需求双方是市场中的主体,二者如何运动直接关系到独立审计质量的高低以及整个审计市场的良好运作。近几年国内外出现了的多起会计造假和会计丑闻事件,并直接导致了为其提供审计服务的注册会计师事务所的倒闭,使得国内外审计市场正经历着前所未有的考验,在这种情况下研究独立审计的供给与需求就显得尤为重要。 从经济学的相关理论来看,受托责任关系是审计关系产生的基础,也是审计市场产生与发展的基础,研究审计活动的问题,必然涉及到审计关系中的各个参与方的关系与行为。独立审计质量是独立审计的社会需求和注册会计师行业自身服务能力的有机统一,作为独立审计的需求方,它通过市场选择引导着注册会计师的行为,间接地影响着独立审计质量。在资本市场高度发达的今天,独立的外部审计已经成为市场中必要的制度安排,对提高市场的资源配置效率发挥了重要作用。但另一方面,外部审计服务存在着严重的信息不对称,如果审计师不能提供对财务报表的公允鉴证,那么,将会加剧交易当事人的信息风险,此时,审计便是无效率的。与此同时审计市场也存在克服市场失灵,提高审计效率的监管。 在我国,由于一些特有的体制(如公司治理不完善等)导致独立审计的自愿性需求严重不足,从而使得注册会计师缺乏提高自身执业质量的内在经济动力,同时对审计师的法规约束相对不足,以致使得注册会计师铤而走险——把不真实、不合法的审计报告推向市场。 因此,笔者通过运用供求理论具体对供给与需求双方进行探讨,分析目前的供求双方的现实特征以及存在的问题。然后运用经济学中的博弈论对供给方和需求方的矛盾运动进行系统的分析,从而找出提高目前审计市场审计质量的途径,并将得出的分析模型运用到我国目前的独立审计市场的供求双方中,从而提出改善目前我国审计供求现状的建议。
[Abstract]:The demand for external audit services originates in facilitating the smooth conduct of transactions between contract parties (including shareholders creditors management and potential investors) in a business society. In the independent audit market, supply and demand are the main body of the market. How to move the two is directly related to the quality of independent audit and the good operation of the audit market as a whole. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the closure of the CPA firms that provide audit services, making the audit market at home and abroad undergo an unprecedented test. In this case, it is particularly important to study the supply and demand of independent audit. From the related theory of economics, the relationship of fiduciary responsibility is the basis of audit relationship, and it is also the basis of the emergence and development of audit market. The study of audit activities is bound to involve the relationship and behavior of each participant in audit relationship. The quality of independent audit is the organic unity of the social demand of independent audit and the service ability of CPA profession. As the demand side of independent audit, it guides the behavior of CPA through market choice. Indirectly affect the quality of independent audit. In today's highly developed capital market, independent external auditing has become a necessary institutional arrangement in the market and has played an important role in improving the efficiency of resource allocation in the market. On the other hand, there is serious information asymmetry in the external audit service. If the auditor can not provide fair authentication of the financial statements, it will aggravate the information risk of the parties to the transaction. At this time, the audit is inefficient. At the same time, the audit market also has the supervision to overcome the market failure and improve the audit efficiency. In our country, due to some special systems (such as imperfect corporate governance, etc.), there is a serious shortage of voluntary demand for independent audit, which makes CPA lack of internal economic power to improve the quality of their own practice. At the same time, the regulations on auditors are relatively inadequate, which makes CPA take the risk of putting untrue and illegal audit reports on the market. Therefore, by using the theory of supply and demand to discuss the supply and demand of both sides, the author analyzes the current supply and demand of the actual characteristics of both sides as well as the existing problems. Then using the game theory in economics to analyze the contradiction between supply and demand, and find out the way to improve the audit quality of audit market. The analysis model is applied to the supply and demand of the independent audit market in China, and some suggestions are put forward to improve the present situation of audit supply and demand in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2285707
[Abstract]:The demand for external audit services originates in facilitating the smooth conduct of transactions between contract parties (including shareholders creditors management and potential investors) in a business society. In the independent audit market, supply and demand are the main body of the market. How to move the two is directly related to the quality of independent audit and the good operation of the audit market as a whole. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the closure of the CPA firms that provide audit services, making the audit market at home and abroad undergo an unprecedented test. In this case, it is particularly important to study the supply and demand of independent audit. From the related theory of economics, the relationship of fiduciary responsibility is the basis of audit relationship, and it is also the basis of the emergence and development of audit market. The study of audit activities is bound to involve the relationship and behavior of each participant in audit relationship. The quality of independent audit is the organic unity of the social demand of independent audit and the service ability of CPA profession. As the demand side of independent audit, it guides the behavior of CPA through market choice. Indirectly affect the quality of independent audit. In today's highly developed capital market, independent external auditing has become a necessary institutional arrangement in the market and has played an important role in improving the efficiency of resource allocation in the market. On the other hand, there is serious information asymmetry in the external audit service. If the auditor can not provide fair authentication of the financial statements, it will aggravate the information risk of the parties to the transaction. At this time, the audit is inefficient. At the same time, the audit market also has the supervision to overcome the market failure and improve the audit efficiency. In our country, due to some special systems (such as imperfect corporate governance, etc.), there is a serious shortage of voluntary demand for independent audit, which makes CPA lack of internal economic power to improve the quality of their own practice. At the same time, the regulations on auditors are relatively inadequate, which makes CPA take the risk of putting untrue and illegal audit reports on the market. Therefore, by using the theory of supply and demand to discuss the supply and demand of both sides, the author analyzes the current supply and demand of the actual characteristics of both sides as well as the existing problems. Then using the game theory in economics to analyze the contradiction between supply and demand, and find out the way to improve the audit quality of audit market. The analysis model is applied to the supply and demand of the independent audit market in China, and some suggestions are put forward to improve the present situation of audit supply and demand in China.
【学位授予单位】：首都经济贸易大学
【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 胡晓;;公司业绩与审计需求分析[J];中山大学研究生学刊(社会科学版);2007年03期
相关硕士学位论文 前3条
1 陈修浩;基于经济学视角下管理舞弊导向审计研究[D];长沙理工大学;2010年
2 何丽;审计委员会与审计师变更：经验证据[D];河北大学;2007年
3 陈涓;上市公司年报审计意见信息含量研究[D];首都经济贸易大学;2012年
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