独立审计质量评价指标体系研究

发布时间：2018-01-28 18:04

本文关键词： 独立审计质量评价指标体系多层次模糊理论　出处：《哈尔滨工业大学》2007年硕士论文　论文类型：学位论文

【摘要】： 近几年在经历了一系列注册会计师审计失败的重大案例之后,社会公众对独立审计质量问题倍感困惑。随着国际经济一体化的快速推进和我国经济改革的不断深入及资本市场的规模化发展,独立审计的作用日益重要。因此,迫切需要构建一套指标体系对独立审计质量进行评价,促使独立审计机构提高自身审计服务水平,为社会公众提供高质量的审计服务。所以独立审计质量评价指标体系的研究具有深刻的理论和现实意义。首先,对国内外专家学者的研究成果进行分类阐述及分析评述,再根据独立审计质量的特点,评价原则,评价内容等方面进行深入阐述,明确了独立审计质量评价的主要内容包括五个方面:独立审计机构的处罚和惩戒情况、执业资格、人员素质、规模和组织形式,并且对每一评价内容进行了详细的分析和解释,为构建评价指标体系打下理论基础。通过对评价内容的分析以及评价原则的应用,以及调查问卷中对评价指标的选取方面的调查结果,构建了一套由五个一级指标、十一个二级指标组成的多层次评价指标体系。在评价方法选择上,结合层次分析法和模糊数学两种评价方法的优点,根据评价指标体系多层次、定性和定量指标相结合的特点,采用多层次模糊评价方法构建评价模型。为了验证独立审计质量后评价指标体系的有效性,论文还选用了前百家会计师事务所为案例,结合软件MATLAB和EXCEL软件对该评价模型进行过程演算,通过案例演算将论文构建的独立审计质量评价指标体系和评价方法融为一体。最后,对独立审计质量各级指标的评价结果进行了简单的分析,指出独立审计机构应根据每个指标对独立审计质量的影响程度,提出相应的改进审计质量的措施。
[Abstract]:In recent years, it has experienced a series of major cases of CPA audit failure. With the rapid development of international economic integration and the deepening of China's economic reform and the large-scale development of capital market, the public is extremely confused about the quality of independent audit. The role of independent audit is becoming more and more important. Therefore, it is urgent to set up a set of index system to evaluate the quality of independent audit, so as to promote the independent audit institutions to improve their audit service level. Therefore, the study of independent audit quality evaluation index system has profound theoretical and practical significance. First of all, the domestic and foreign experts and scholars of the research results of classification and analysis of comments, and then according to the characteristics of independent audit quality, evaluation principles, evaluation content and other aspects of in-depth elaboration. The main content of independent audit quality evaluation includes five aspects: punishment and punishment of independent audit institutions, qualification, quality of personnel, scale and organizational form. Each evaluation content is analyzed and explained in detail, which lays a theoretical foundation for the construction of evaluation index system. Through the analysis of evaluation content and the application of evaluation principles, as well as the survey results of the selection of evaluation indicators in the questionnaire, a set of five first-level indicators was constructed. In the selection of evaluation methods, combining the advantages of two evaluation methods of AHP and fuzzy mathematics, according to the multi-level evaluation index system. In order to verify the effectiveness of the post-evaluation index system of independent audit quality, the multi-level fuzzy evaluation method is used to construct the evaluation model. The paper also selected the top 100 accounting firms as a case, combined with the software MATLAB and EXCEL software to calculate the process of the evaluation model. The independent audit quality evaluation index system and evaluation method are integrated by case calculus. Finally, the evaluation results of independent audit quality indicators at all levels are analyzed, and it is pointed out that independent audit institutions should influence the quality of independent audit according to each index. Put forward the corresponding measures to improve the audit quality.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.43

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