中国上市公司注册会计师审计质量研究

发布时间：2019-03-11 20:21

【摘要】：目前我国上市公司注册会计师审计质量低劣，，致使资本市场、投资者信心和公司治理机制均遭到严重打击。本论文通过分析影响中国上市公司注册会计师审计质量的相关因素，考察我国上市公司注册会计师审计质量的现状并剖析其主要成因，进而提出我国上市公司注册会计师审计质量改进的对策。主要内容如下：一、影响中国上市公司注册会计师审计质量的相关因素。分别从资本市场、公司治理和会计师事务所三个角度，全面、系统和深入地分析了影响中国上市公司注册会计师审计质量的因素。审计具有增进会计信息价值的功能，审计质量的高低改变着资本市场上各参与方的利益安排。高质量的注册会计师审计不仅可以抑制管理者操纵会计信息的几率，还有助于促进管理报酬契约激励作用的有效发挥，从而提高公司治理效率。会计师事务所是审计业务的执行主体和注册会计师的执业组织，作为市场竞争主体，是具有独立产权、承担相应责任并追求自身经济利益最大化的经济实体，注册会计师审计质量既是会计师事务所效益的基础，又是会计师事务所信誉的保障，还是降低审计风险的有效措施。二、中国上市公司注册会计师审计质量的案例研究。首先从相关机构就我国上市公司注册会计师审计质量现状的调查结果和已曝光的典型审计失败案例两方面，考察我国上市公司注册会计师审计质量现状，表明我国上市公司注册会计师审计质量低劣，其次深入剖析导致上述审计质量现状的四个方面原因：会计师事务所组织体制存在缺陷；质量控制准则不完善；审计定价不规范；会计师事务所聘任制度扭曲。三、改进中国上市公司注册会计师审计质量的对策。论文针对导致我国上市公司注册会计师审计质量低下的四个原因分别提出相应的改进建议，以期能提高我国上市公司注册会计师审计质量，从而真正发挥注册会计师审计在我国资本市场、公司治理及其会计师事务所中应有的作用。它们是：改革会计师事务所组织体制；完善质量控制准则；规范审计定价；纠正会计师事务所聘任制度。
[Abstract]:At present, the quality of CPA audit of listed companies in China is poor, which results in a serious blow to the capital market, investor confidence and corporate governance mechanism. By analyzing the factors affecting the audit quality of certified public accountants (CPA) in Chinese listed companies, this paper investigates the current situation of CPA audit quality in Chinese listed companies and analyzes its main causes. Then it puts forward the countermeasures to improve the audit quality of certified public accountants of listed companies in our country. The main contents are as follows: first, the related factors affecting the audit quality of CPA of listed companies in China. From the three angles of capital market, corporate governance and accounting firm, this paper analyzes comprehensively, systematically and thoroughly the factors that affect the audit quality of certified public accountants of listed companies in China. Audit has the function of improving the value of accounting information, and the audit quality changes the benefit arrangement of the participants in the capital market. High-quality CPA audit can not only restrain the chance of managers manipulating accounting information, but also help to promote the incentive effect of management compensation contract, and thus improve the efficiency of corporate governance. As the main body of market competition, accounting firm is an economic entity which has independent property right, bears corresponding responsibility and pursues its own economic benefit maximization. The audit quality of CPA is not only the basis of accounting firm's benefit, but also the guarantee of accounting firm's reputation, and the effective measure to reduce audit risk. Second, a case study on the audit quality of certified public accountants of listed companies in China. Firstly, this paper investigates the audit quality of certified public accountants in listed companies in China from two aspects: the investigation results of the audit quality of listed companies in China and the typical audit failure cases that have been exposed, and then the audit quality of certified public accountants of listed companies in China is investigated. It shows that the audit quality of certified public accountants in our country is poor. Secondly, it deeply analyzes the four reasons that lead to the present situation of audit quality: the defects of the organization system of accounting firms; Quality control standards are not perfect; audit pricing is not standardized; accounting firm appointment system is distorted. Third, the countermeasures to improve the audit quality of certified public accountants of listed companies in China. In order to improve the audit quality of CPA in listed companies of our country, the paper puts forward corresponding suggestions for the four reasons that lead to the low audit quality of CPA in the listed companies of our country. So that the CPA audit in China's capital market, corporate governance and accounting firms should play a role. They are: reforming the organization system of accounting firms; perfecting the quality control standards; standardizing audit pricing; correcting the appointment system of accounting firms.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

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