我国会计师事务所审计业务承接问题研究

发布时间：2018-06-23 22:35

本文选题：会计师事务所 + 审计业务　；参考：《湖南大学》2007年硕士论文

【摘要】： 从审计业务承接起点开始风险就已经跟随会计师事务所,审计业务承接决策是风险控制的第一道防线。本文在回顾相关文献的基础上,专题研究会计师事务所审计业务承接的影响因素、主要方式与风险控制等三大问题。本文认为影响会计师事务所审计业务承接的主要因素有审计收费、审计质量、声誉、人力资本、非人力资本与地缘因素,热衷于低价揽客的会计师事务所势必对其业务承接风险的考虑有所欠缺,容易对会计师事务所审计业务承接产生误导作用;注重于培育审计声誉和提供高质量审计服务的会计师事务所,对追求高质量审计服务的客户更加具有吸引力,有利于客户资源在审计市场上的最优配置;会计师事务所人力资本的创新能力是否能够被合适的利用,将影响会计师事务所承接到的客户质量;非人力资本殷实的会计师事务所更容易获得客户及其利益相关者的青睐,从而更容易承接到审计业务;上市公司和证券期货从业资格会计师事务所的地域分布关系,在一定程度上也影响了会计师事务所的审计业务承接;守株待兔式、毛遂自荐式、中介推荐式、广告宣传式和招标投标式各有优劣;必须从客户风险、自身风险和审计环境三方面入手控制审计业务承接风险。
[Abstract]:From the beginning of undertaking audit business, the risk has already followed the accounting firm, and the decision of undertaking audit business is the first line of defense of risk control. On the basis of reviewing the relevant literature, this paper studies three major problems, such as the influencing factors, the main ways and the risk control of the audit business undertaken by the accounting firm. This paper holds that the main factors that affect the audit undertaking of accounting firms are audit fees, audit quality, reputation, human capital, non-human capital and geographical factors. The accounting firm which is keen on the low price to attract customers is bound to be deficient in the consideration of the risk of undertaking its business, and it is easy to mislead the audit undertaking of the accounting firm. Focusing on fostering audit reputation and providing high-quality audit services, accounting firms are more attractive to clients who pursue high-quality audit services, and are conducive to the optimal allocation of customer resources in the audit market. Whether the innovative ability of human capital of accounting firms can be properly utilized will affect the quality of clients received by accounting firms, and the non-human capital firms are more likely to obtain the favor of clients and their stakeholders. As a result, it is easier to undertake audit business; the geographical distribution relationship between listed companies and qualified accounting firms engaged in securities and futures also affects the audit business undertaking of accounting firms to a certain extent. There are advantages and disadvantages of intermediary recommendation, advertising and bidding, which must be controlled from three aspects: customer risk, self risk and audit environment.
【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】：F233;F239.4

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