独立审计合约机制问题研究

发布时间：2018-11-12 15:25

【摘要】：本文以现代合约理论为基础，以中国审计市场为背景，以独立审计合约机制为核心，运用博弈、数理等方法，通过分析独立审计合约机制的内在机理，，构造了独立审计合约机制框架，对独立审计合约的缔结机制、信誉机制、法律机制以及管制机制进行了理论上的解读与实务上的探讨。本文认为独立审计是以鉴证会计报表公允性与查错防弊为内容，以受托责任为依托的市场合约。审计质量的变压器原理要求以合约机制来构筑审计质量的制度框架。独立审计合约机制的设计目标是提高审计质量，关键是控制审计合约机制运行的质量与效率，前提是审计师的理性均衡，原则是权责对应。具体来讲： (1)从审计合约缔结机制来看，审计师聘任权是股东的基本权利，让经营者或控股股东充当审计委托人会损害审计师独立性，因此让中小股东作为审计委托人不失为审计师聘任制度的改进。审计缔约过程中的低价揽客会对审计质量构成严重损害，提高审计师的法律诉讼风险与建立审计师信誉机制可以在很大程度上消除低价揽客的负面影响。(2)从审计合约信誉机制来看，审计师信誉是能给审计师带来审计收费溢价的品牌资本。审计师信誉形成需要自发信誉机制与强制信誉机制的特别合作，将审计收费与审计师信誉挂钩、建立与健全民事赔偿机制、强化审计管制是建立与维护审计师信誉的重要举措。(3)从审计合约法律机制来看，过高与过低的法律风险不利于对公众利益与审计师职业利益的兼顾。我们主张民事归责采用过错推定原则，在判定审计师的过错时，在以结果理性为主与程序理性为辅的基础上要兼顾审计师的主观意愿与客观环境；赔偿方式应该多样化。(4)从审计合约管制机制来看，审计管制是确保独立审计合约履约质量与履约效率的校正机制，由资格管制、行为管制与惩戒管制组成。星级制是资格管制中的制度创新。行为管制中我们重点研究了竞争管制，探讨了营造审计市场有效竞争的必要性与可行性，并给出政策建议。惩戒管制中，我们实证分析我国惩戒管制的现状，主张深化事务所的脱钩改制，加强惩戒力度。
[Abstract]:Based on the modern contract theory, the background of Chinese audit market and the core of independent audit contract mechanism, this paper analyzes the internal mechanism of independent audit contract mechanism by means of game theory, mathematical theory and so on. This paper constructs the framework of independent audit contract mechanism, and probes into the conclusion mechanism, reputation mechanism, legal mechanism and control mechanism of independent audit contract theoretically and practically. This paper holds that independent audit is a market contract based on fiduciary responsibility. The transformer principle of audit quality requires the system frame of audit quality to be constructed by contract mechanism. The design goal of the independent audit contract mechanism is to improve the audit quality, the key is to control the quality and efficiency of the audit contract mechanism, the premise is the rational balance of auditors, and the principle is the correspondence of authority and responsibility. Concretely speaking: (1) from the audit contract conclusion mechanism, the auditor appointment right is the shareholder's basic right, let the operator or the controlling shareholder act as the audit principal will damage the auditor independence, Therefore, let the minority shareholders as audit principal can be regarded as the improvement of auditor appointment system. The low cost in the audit contracting process will seriously damage the audit quality. Improving auditor's legal litigation risk and establishing auditor's reputation mechanism can eliminate the negative influence of low price solicitation to a great extent. (2) from the perspective of audit contract reputation mechanism, Auditor reputation is the brand capital that can bring audit fee premium to auditor. The formation of auditor's reputation requires special cooperation between spontaneous credit mechanism and compulsory credit mechanism, linking audit fees with auditor's reputation, and establishing and perfecting civil compensation mechanism. Strengthening audit control is an important measure to establish and maintain auditor's reputation. (3) from the point of view of the legal mechanism of audit contract, too high and too low legal risk is not conducive to the consideration of public interest and auditor's professional interest. We advocate that the principle of presumption of fault should be adopted in civil imputation. When judging auditor's fault, the subjective will and objective environment of auditor should be taken into account on the basis of giving priority to result rationality and procedural rationality. (4) from the point of view of audit contract control mechanism, audit control is the correction mechanism to ensure the performance quality and performance efficiency of independent audit contract, which consists of qualification control, behavior control and disciplinary control. Star system is the system innovation in qualification control. In the process of behavior control, we focus on competition regulation, discuss the necessity and feasibility of building effective competition in audit market, and give some policy suggestions. In disciplinary control, we empirically analyze the current situation of disciplinary control in our country, and propose to deepen the decoupling and reform of the firm and strengthen the disciplinary force.
【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

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