中国社会审计独立性问题研究
发布时间：2018-09-08 15:39
【摘要】： 独立、客观、公正一直被认为是审计行业职业道德中不可或缺的首要内容,也是审计行业立足社会获取公众信任的根本,而独立性则是根本的根本。但是近年来国内外的审计诉讼案件爆炸使社会审计独立性遭到了严重的质疑。前几年“琼民源”、“银广夏”,近些年中国证监会对会计师事务所的处罚案件,以及国际上的安然事件、世通事件,由审计独立性缺失导致审计失败的例子不胜枚举,所以对社会审计独立性的分析显得尤为重要。 本文首先介绍了社会审计独立性研究的目的和意义,综述总结了国内外审计独立性研究的现状;其次对社会审计独立性的定义及相关理论进行了阐述,定义了实质上独立和形式上独立这两个重要概念,实质上独立和形式上独立是审计独立性的两个方面,有区别但又密不可分;随后详细叙述了审计独立性的基础理论,即委托代理理论、信息理论、博弈理论和契约理论;接着讲述了我国审计机构,注册会计师和我国社会审计的现状,提出了我国社会审计独立性缺失这一问题,根据这些现状和审计独立性的理论,从外部和内部两大因素共七个方面对影响独立性的因素进行了分析,包括审计市场方面、审计行业历史发展方面、相关的法律法规方面、审计委托模式方面、非审计服务方面、与审计客户关系方面、会计师事务所组织形式方面;最后根据这些因素提出了加强审计独立性的六个对策,即改进审计委托模式、健全相关审计规范与监管、适时剥离审计和非审计业务、严格定期更换主任会计师、建立独立声明制、发展大型会计师事务所。
[Abstract]:Independence, objectivity and impartiality have always been regarded as the most important content of audit profession ethics, and also the basis of the audit profession to gain public trust based on the society, and independence is the fundamental foundation. However, the explosion of audit litigation cases at home and abroad in recent years has seriously questioned the independence of social audit. A few years ago, "Qiong Minyuan" and "Yin Guangxia". In recent years, the China Securities Regulatory Commission's punishment cases against accounting firms, as well as the international Enron incident, the WorldCom incident, and the audit failure caused by the lack of audit independence are numerous examples. Therefore, the analysis of social audit independence is particularly important. This paper first introduces the purpose and significance of the research on the independence of social audit, summarizes the current situation of the research on the independence of audit at home and abroad, and then expounds the definition and related theories of the independence of social audit. This paper defines the two important concepts of substantive independence and formal independence, which are two aspects of audit independence, which are different but inseparable. Then, the basic theory of audit independence is described in detail. That is, principal-agent theory, information theory, game theory and contract theory. According to the present situation and the theory of audit independence, this paper analyzes the influence factors of independence from seven aspects of external and internal factors, including the audit market, the historical development of the audit industry, the relevant laws and regulations. In the aspect of audit entrustment mode, non-audit service, relationship with audit customer, organization form of accounting firm, six countermeasures to strengthen audit independence are put forward according to these factors, that is, improving audit entrustment mode. We will improve relevant auditing standards and supervision, divest audit and non-audit services at the right time, strictly replace the chief accountant on a regular basis, establish an independent declaration system, and develop large accounting firms.
【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】：2008
【分类号】：F239.43
本文编号：2230950
[Abstract]:Independence, objectivity and impartiality have always been regarded as the most important content of audit profession ethics, and also the basis of the audit profession to gain public trust based on the society, and independence is the fundamental foundation. However, the explosion of audit litigation cases at home and abroad in recent years has seriously questioned the independence of social audit. A few years ago, "Qiong Minyuan" and "Yin Guangxia". In recent years, the China Securities Regulatory Commission's punishment cases against accounting firms, as well as the international Enron incident, the WorldCom incident, and the audit failure caused by the lack of audit independence are numerous examples. Therefore, the analysis of social audit independence is particularly important. This paper first introduces the purpose and significance of the research on the independence of social audit, summarizes the current situation of the research on the independence of audit at home and abroad, and then expounds the definition and related theories of the independence of social audit. This paper defines the two important concepts of substantive independence and formal independence, which are two aspects of audit independence, which are different but inseparable. Then, the basic theory of audit independence is described in detail. That is, principal-agent theory, information theory, game theory and contract theory. According to the present situation and the theory of audit independence, this paper analyzes the influence factors of independence from seven aspects of external and internal factors, including the audit market, the historical development of the audit industry, the relevant laws and regulations. In the aspect of audit entrustment mode, non-audit service, relationship with audit customer, organization form of accounting firm, six countermeasures to strengthen audit independence are put forward according to these factors, that is, improving audit entrustment mode. We will improve relevant auditing standards and supervision, divest audit and non-audit services at the right time, strictly replace the chief accountant on a regular basis, establish an independent declaration system, and develop large accounting firms.
【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】：2008
【分类号】：F239.43
【引证文献】
相关期刊论文 前1条
1 郭静;李艳;印红;;我国审计独立性的影响因素及解决对策探讨[J];现代企业教育;2012年09期
，本文编号：2230950
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