审计师法律责任安排与审计质量的关联性研究

发布时间：2018-06-08 03:49

本文选题：审计师法律责任 + 审计质量　；参考：《湖南大学》2007年硕士论文

【摘要】： 市场经济是法制经济,法律是维护市场经济健康有序发展的重要机制。审计师作为维护资本市场秩序的“经济警察”,同样需要法律制度的调节。那么,审计师法律责任如何安排才能达到提高审计质量的目的?这个问题对于完善我国市场经济法制建设尤为重要。本文围绕“审计师法律责任安排与审计质量的关系”展开研究。首先,从法理学的角度探索审计师法律责任安排与审计质量的内在联系。法律是保证审计师的公信力成为可能的前提条件,审计师法律责任有解决冲突、沟通期望、惩罚违法违规审计师、补偿受害者、教育审计师提高审计质量的功能。法律责任安排的最终目的是威慑审计师提高审计质量,审计质量的高低应该成为审计师是否需要承担法律责任的根本依据。实现法律责任对审计师提高审计质量最佳威慑的前提条件是坚持法理学中关于追究法律责任的五个原则:责任法定原则、责任平等原则、责任自负原则、责任相当原则、重在教育原则。其次,我们选取《1.9规定》发布前后即2002年和2003年的沪深两市A股上市公司为研究对象,实证审计师法律责任的加重对审计质量的影响,结果表明法律责任的加重没有促进审计师提高审计质量或审计独立性,也没有增强审计师的法律风险意识,审计师法律责任体系特别是民事法律责任体系存在许多问题,未能发挥应有的作用。最后,根据理论分析提出的原则并结合实证考察的结果,就审计师行政责任、刑事责任尤其是民事责任存在的缺陷,提出为提高审计质量优化审计师法律责任安排的政策建议。
[Abstract]:Market economy is a legal economy, and law is an important mechanism to maintain the healthy and orderly development of market economy. Auditor, as an economic policeman who maintains the order of capital market, also needs the regulation of legal system. So, how can auditor's legal responsibility be arranged to achieve the purpose of improving audit quality? This problem is particularly important to perfect the legal construction of market economy in China. This paper focuses on the relationship between auditor's legal liability arrangement and audit quality. First of all, it explores the internal relationship between auditor's legal liability arrangement and audit quality from the point of view of jurisprudence. Law is the precondition to guarantee auditor's credibility. Auditor's legal responsibility has the function of resolving conflicts, communicating expectations, punishing illegal auditors, compensating victims and educating auditors to improve audit quality. The ultimate purpose of legal liability arrangement is to deter auditors to improve audit quality. The prerequisite for realizing the best deterrent of legal liability to auditors to improve audit quality is to adhere to the five principles of jurisprudence on the investigation of legal liability: legal principle of liability, principle of equality of responsibility, principle of responsibility conceit, principle of equal responsibility, principle of liability equivalence. Emphasis is placed on the principles of education. Secondly, we choose the A-share listed companies of Shanghai and Shenzhen stock markets in 2002 and 2003 before and after the release of < 1.9 regulation > as the research object, and the impact of the increase of the legal liability of auditors on the audit quality. The results show that the aggravation of legal liability does not promote the auditor to improve the audit quality or audit independence, nor does it enhance the auditor's legal risk consciousness. There are many problems in the auditor's legal liability system, especially in the civil legal liability system. Fail to play its due role. Finally, according to the principles put forward by the theoretical analysis and the results of empirical investigation, this paper puts forward some policy suggestions to optimize the arrangement of auditors' legal liability in order to improve the audit quality, with regard to the defects of auditor's administrative liability, criminal liability, especially civil liability.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27;F239.22

【引证文献】