我国证券市场独立审计质量的现状、成因与对策研究
发布时间：2018-11-05 06:46
【摘要】：近年来，我国证券市场上一系列财务造假案件频频曝光，，社会公众在对上市公司会计信息深表忧虑的同时，也对被誉为“经济警察”的注册会计师的诚信提出了质疑。中国的注册会计师行业正面临一次前所未有的信誉危机，如何提高审计质量、重拾公众信心，已成为当前迫在眉睫的问题。在这种背景下，加强对独立审计质量的研究具有重要的现实意义。 本文以信息经济学和制度经济学的相关理论为起点，透过独立审计市场中供需双方的行为分析来考察审计质量的形成机制，为独立审计质量研究提供了理论基础。其次，本文通过对有关监管部门近年来披露的审计质量检查、处理情况和已曝光的典型审计失败案例的分析，揭示了我国证券市场审计质量低下的现状。接着，文章从上市公司审计需求、注册会计师审计供给以及审计监管三个角度，重点阐述了现阶段我国证券市场缺乏高质量审计服务的原因：公司治理的不完善导致独立审计的自愿性需求严重不足，从而使注册会计师缺乏提高审计质量的内在经济动力；影响注册会计师主动提供高质量审计服务的制度安排不合理，使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；行业监管尚未理顺，使得虚假审计报告难以及时发现，助长了审计师的败德行为。最后，针对审计质量低下的具体原因，本文提出当前应创造对高质量审计服务自愿需求和主动供给的制度环境，加强对独立审计行业的监管，以切实提高证券市场审计质量，并给出若干对策和建议。
[Abstract]:In recent years, a series of financial fraud cases have been exposed frequently in China's securities market. While the public are deeply worried about the accounting information of listed companies, they also question the integrity of the certified public accountants who are known as "economic police". The CPA industry in China is facing an unprecedented credit crisis. How to improve the audit quality and regain public confidence has become an urgent problem. Under this background, it is of great practical significance to strengthen the research on the quality of independent audit. Based on the relevant theories of information economics and institutional economics, this paper investigates the formation mechanism of audit quality through the behavior analysis of both supply and demand in the independent audit market, which provides a theoretical basis for the study of independent audit quality. Secondly, through the analysis of the audit quality inspection, disposal and typical audit failure cases which have been exposed in recent years, this paper reveals the current situation of the low audit quality in China's securities market. Then, the article from the listed company audit demand, CPA audit supply and audit supervision from three angles, The reasons for the lack of high quality audit service in China's securities market at this stage are emphasized: the imperfect corporate governance leads to a serious shortage of voluntary demand for independent audit, which makes certified public accountants lack the inherent economic power to improve the audit quality; The system arrangement of influencing CPA to provide high quality audit service is unreasonable, which makes CPA take the risk to push the untrue and illegal audit report to the market; Industry regulation has not been straightened out, which makes false audit reports difficult to detect in time and encourages auditors' bad behavior. Finally, in view of the specific reasons for the low audit quality, this paper proposes that we should create a system environment for voluntary demand and active supply of high-quality audit services, strengthen the supervision of independent audit industry, so as to improve the audit quality of the securities market. Some countermeasures and suggestions are given.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6
本文编号：2311243
[Abstract]:In recent years, a series of financial fraud cases have been exposed frequently in China's securities market. While the public are deeply worried about the accounting information of listed companies, they also question the integrity of the certified public accountants who are known as "economic police". The CPA industry in China is facing an unprecedented credit crisis. How to improve the audit quality and regain public confidence has become an urgent problem. Under this background, it is of great practical significance to strengthen the research on the quality of independent audit. Based on the relevant theories of information economics and institutional economics, this paper investigates the formation mechanism of audit quality through the behavior analysis of both supply and demand in the independent audit market, which provides a theoretical basis for the study of independent audit quality. Secondly, through the analysis of the audit quality inspection, disposal and typical audit failure cases which have been exposed in recent years, this paper reveals the current situation of the low audit quality in China's securities market. Then, the article from the listed company audit demand, CPA audit supply and audit supervision from three angles, The reasons for the lack of high quality audit service in China's securities market at this stage are emphasized: the imperfect corporate governance leads to a serious shortage of voluntary demand for independent audit, which makes certified public accountants lack the inherent economic power to improve the audit quality; The system arrangement of influencing CPA to provide high quality audit service is unreasonable, which makes CPA take the risk to push the untrue and illegal audit report to the market; Industry regulation has not been straightened out, which makes false audit reports difficult to detect in time and encourages auditors' bad behavior. Finally, in view of the specific reasons for the low audit quality, this paper proposes that we should create a system environment for voluntary demand and active supply of high-quality audit services, strengthen the supervision of independent audit industry, so as to improve the audit quality of the securities market. Some countermeasures and suggestions are given.
【学位授予单位】：暨南大学
【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1条
1 苏哲;注册会计师审计失败探究[D];河北大学;2008年
本文编号：2311243
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2311243.html
