注册会计师审计契约变迁与改进研究

发布时间：2018-03-07 02:09

本文选题：审计契约　切入点：受托经济责任　出处：《湖南大学》2008年硕士论文　论文类型：学位论文

【摘要】： 契约经济学表明,无论是何种形式的契约,均具有天生的不完全性,审计契约亦不例外,契约的不完全性促成了其变迁的趋势。本文在研究中西方审计契约变迁特点的基础上,指出现行注册会计师审计契约存在的问题,进而提出改进建议,旨在完善注册会计师审计契约的缔结与履行。本文研究的基本思路是:首先,以不完全契约理论为理论基础,从审计关系入手对审计契约构成进行分析,确立“审计契约说”,揭示审计契约的不完全性及其体现。其次,对中西方审计契约模式变迁进行回顾与比较,发现西方注册会计师审计契约制度的变迁过程表现为诱致性变迁,中国采用强制性审计契约制度变迁;其次,剖析当前注册会计师审计契约现状问题,如审计契约条款存在缺陷、委托主体的大股东控制、审计人的不诚信、监管主体多元化,重复监管问题突出、激励约束机制失效、风险导向审计契约存在局限等等,引出对审计契约定位的重新思考。在此基础上,探讨治理导向审计契约的内涵和构建途径。最后,强调作为审计契约核心的审计人在履约中可能存在的“道德”问题,建议以道德调节作为契约外的补充手段,完善审计契约关系。本文认为,审计契约是不完全的,现行注册会计师审计契约存在的种种缺陷与审计契约内在不完全性息息相关;同时,审计契约也是具有治理内涵的特殊契约,治理导向审计契约能有效避免委托方的缺位、内部人控制、激励约束失效等情况出现。在审计契约的履约过程中,审计人处于核心地位,对于在此过程中审计人可能出现的“不道德''行为,通过契约外的道德方式进行调节。
[Abstract]:Contract economics shows that no matter what kind of contract it is, it is inherently incomplete, and audit contract is no exception. The incompleteness of contract promotes the trend of its vicissitude. This paper points out the problems existing in the current CPA audit contract, and then puts forward some suggestions to improve the conclusion and performance of the CPA audit contract. The basic ideas of this paper are as follows: firstly, based on the theory of incomplete contract, this paper analyzes the composition of audit contract, establishes "audit contract theory", and reveals the incompleteness and embodiment of audit contract. This paper reviews and compares the changes of audit contract mode between China and the West, and finds that the process of the change of audit contract system of certified public accountants in the west is induced change, and China adopts the change of mandatory audit contract system; secondly, This paper analyzes the current situation of CPA audit contract, such as the defects of audit contract terms, the control of major shareholders of the principal part of the audit contract, the dishonesty of the auditor, the diversification of the supervision subject, the outstanding problem of repeated supervision, the invalidation of incentive and restraint mechanism. On the basis of this, the author discusses the connotation and construction way of governance oriented audit contract. This paper emphasizes the "moral" problem which may exist in the performance of the audit contract, and suggests that moral adjustment be taken as the supplementary means outside the contract to perfect the audit contract relationship. This paper holds that the audit contract is incomplete, the defects of the current CPA audit contract are closely related to the inherent incompleteness of the audit contract, and at the same time, the audit contract is also a special contract with governance connotation. The governance oriented audit contract can effectively avoid the absence of the client, the insiders control, the failure of incentive and restraint, etc. In the performance process of the audit contract, the auditor is in the core position. The unethical behavior that the auditor may appear in this process is regulated by a moral mode outside the contract.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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