我国独立审计质量研究

发布时间：2018-03-28 11:06

本文选题：上市公司　切入点：代理理论　出处：《山东大学》2006年硕士论文

【摘要】：历史发展到21世纪，我国注册会计师行业在取得快速发展与长足进步的同时也暴露出了一系列严重的问题。随着国内新老三案及银广厦事件等特大财务舞弊案件的曝光，独立审计质量受到社会各界前所未有的关注。审计职业界陷入了诉讼爆炸时代，，声誉受到严重置疑，审计所起到的作用与社会公众期望的差距越来越大，加强我国独立审计质量的研究乃当务之急。本文以委托代理理论为起点，运用经济学理论，对我国独立审计质量现状进行分析，从上市公司审计需求、独立审计供给以及审计监管三个角度，得出了导致我国独立审计质量低下的深层次原因：政府的过度介入以及公司治理结构的不完善导致证券市场对高审计质量的有效需求不足；审计聘任制度扭曲，审计市场结构不合理，对违规行为的法律约束不足，导致高质量审计服务的供给失效；行业监管体制的不完善，虚假审计报告难以及时发现。最后针对上述原因，本文提出了当前应创造对高审计质量服务资源需求和主动供给的制度环境，加强行业监管，切实提高独立审计质量，并给出了若干对策和建议。本文主要采用规范研究与案例分析相结合的研究方法，按照提出问题——分析问题——解决问题的步骤来组织和构建，全文共分五部分： 1 导论主要对本文的研究背景、论文的框架结构、研究方法，并简要介绍国内外关于审计质量方面的研究现状。 2 独立审计质量概述。通过对审计服务市场中委托代理关系及信息不对称现象的分析探究了该市场中注册会计师的“逆向选择”和“道德风险”问题，为独立审计质量研究提供了理论支持。 3 我国独立审计质量现状分析。通过对我国审计监管部门近年所查处和披露的审计质量问题并选取典型案例进行分析，揭示了我国独立审计质量的现状。 4 独立审计质量现状的成因分析。通过审计服务市场中上市公司对高质量的审计需求不足、高审计质量的供给失效及审计质量监管体系的不完善三方面探讨了我国独立审计质量低下的原因。 5 提高独立审计质量的途径。针对审计质量低下的具体原因，本文就如何提高我国审计质量提出了若干对策和建议。
[Abstract]:In the 21st century, the CPA industry of our country has made rapid development and great progress, at the same time, it has also exposed a series of serious problems. The quality of independent audit has received unprecedented attention from all walks of life. The auditing profession has fallen into an era of litigation explosion, its reputation has been seriously questioned, and the gap between the role of audit and the expectations of the public is increasing. It is urgent to strengthen the research on the quality of independent audit in our country. Based on the principal-agent theory and the economic theory, this paper analyzes the current situation of independent audit quality in China, from three angles: audit demand, independent audit supply and audit supervision. The reasons for the low quality of independent audit in China are as follows: excessive government intervention and imperfect corporate governance structure lead to insufficient effective demand for high audit quality in the securities market, and the audit appointment system is distorted. The structure of audit market is unreasonable and the legal restriction on illegal behavior is insufficient, which leads to the failure of the supply of high-quality audit services, the imperfect supervision system of the industry, and the difficulty of finding false audit reports in time. Finally, in view of the above reasons, This paper puts forward that we should create the system environment for the demand and active supply of high audit quality service resources, strengthen the industry supervision and improve the independent audit quality, and give some countermeasures and suggestions. This paper mainly adopts the research method of combining normative research with case analysis, and organizes and constructs according to the steps of putting forward problem-analyzing problem-solving problem. The full text is divided into five parts:. 1 the introduction mainly introduces the research background, the frame structure and the research method of this paper, and briefly introduces the current situation of the research on audit quality at home and abroad. (2) an overview of the quality of independent audit. By analyzing the principal-agent relationship and information asymmetry in the audit service market, this paper probes into the "adverse selection" and "moral hazard" of certified public accountants in this market. It provides theoretical support for the study of independent audit quality. (3) analyzing the current situation of independent audit quality in China. By analyzing the audit quality problems investigated and disclosed by our audit supervision department in recent years and selecting typical cases, this paper reveals the present situation of independent audit quality in China. (4) cause analysis of the present situation of independent audit quality. Through the audit service market, the listed companies have insufficient demand for high quality audit. This paper discusses the reasons for the low quality of independent audit in China from three aspects: the failure of supply of high audit quality and the imperfection of audit quality supervision system. 5 ways to improve the quality of independent audit. In view of the concrete reasons of the low quality of audit, this paper puts forward some countermeasures and suggestions on how to improve the quality of audit in our country.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】