中国独立审计质量的经济学透视

发布时间：2019-04-23 07:14

【摘要】： 独立审计质量是会计师事务所提供的审计服务的内在特性和外部特征的总和，，以此构成增进财务报表可信性的能力。它包括报告质量和工作质量。独立审计质量的基本特征在于审计师披露的审计信息的相关性和可靠性。审计主体、审计客体、审计过程和审计环境的状况制约着独立审计质量水平。从经济学角度来看，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。审计师的独立性及其执业水平直接决定审计质量的高低，而独立审计需求方通过市场选择引导着审计师的行为，间接地影响着独立审计质量。在我国，公司治理的不完善导致独立审计的自愿性需求严重不足，从而注册会计师缺乏提高审计质量的内在经济动力；同时对审计师的法规约束不足以使注册会计师停止铤而走险——把不真实、不合法的审计报告推向市场。因此，笔者建议从完善公司治理结构和加强对注册会计师行业的监管两方面入手来提高我国当前的审计质量水平。现代独立审计制度的实质是为缓解信息不对称问题、确保独立审计质量的一系列精巧、复杂的契约。注册会计师能否长期保持其高质量服务水平的问题就是注册会计师的诚信问题。经济学看来，诚信实质是博弈各方为了长远利益而牺牲眼前利益的非正式约束，其能否自动实施取决于产权的清晰程度和审计师如违法的惩罚力度等因素。通过对现实的考察，笔者发现我国目前还不具备产生诚信的制度基础。最后，笔者从制度创新的角度对注册会计师诚信的构筑提出相应政策建议。
[Abstract]:The quality of independent audit is the sum of the internal and external characteristics of audit services provided by accounting firms, which constitutes the ability to improve the credibility of financial statements. It includes the quality of the report and the quality of the work. The basic characteristic of independent audit quality lies in the correlation and reliability of audit information disclosed by auditors. The quality level of independent audit is restricted by the state of audit subject, audit object, audit process and audit environment. From the point of view of economics, the quality of independent audit is the organic unity of the social demand of independent audit and the service ability of CPA industry. The auditor's independence and its practice level directly determine the audit quality, and the independent audit demand side guides the auditor's behavior through the market choice, and indirectly affects the independent audit quality. In our country, the imperfection of corporate governance leads to the serious shortage of voluntary demand for independent audit, which leads to the lack of intrinsic economic impetus for CPA to improve audit quality. At the same time, the auditor's laws and regulations are not enough to stop CPA from taking risks-to bring untrue and illegal audit reports to the market. Therefore, the author proposes to improve the current audit quality level in China by perfecting the corporate governance structure and strengthening the supervision of CPA industry. The essence of modern independent audit system is a series of delicate and complex contracts to alleviate the information asymmetry and ensure the quality of independent audit. Whether certified public accountant can maintain its high quality service level for a long time is the integrity of certified public accountant. In economics, the essence of honesty is the informal restriction of the game parties sacrificing the immediate interests for the long-term benefit. Whether it can be implemented automatically depends on the clarity of the property right and the degree of punishment of auditors for violating the law and so on. Through the investigation of reality, the author finds that our country does not have the system foundation to produce good faith at present. Finally, from the point of view of system innovation, the author puts forward the corresponding policy suggestions on the construction of the credibility of certified public accountants.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239

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