非审计业务所引起的法律风险对审计质量的影响
发布时间：2018-10-09 15:39
【摘要】： 近年发生了很多会计的舞弊案,这不但令公司本身信誉濒临破产,更会使会计师专业的信用也招致投资人的强烈质疑。会计业生态的剧烈改变与冲击,也使得近年来会计师的法律诉讼风潮的发展几近极致状态。会计师面临强大的诉讼压力,不若从前仅是花费较高的成本在轻薄的诉讼上而已,其所承受的将是可能破产倒闭之风险。 随着审计服务市场的激烈竞争,审计风险的加剧,会计师事务所执业环境的巨大变化,迫使会计师事务所为寻求发展而拓展新的会计服务市场,即非审计服务。安然事件的发生,使大多数会计学者认为事务所开展非审计服务有损于审计业务的独立性,导致审计质量的下降,无形中加大了事务所所面临的法律风险,进而导致事务所破产风险大大加大。 法律风险的增大会不会有效地引起事务所和注册会计师的警觉呢?事务所会不会因为诸如此类的风险的增大而在接受非审计业务时“有所收敛”?本文即是围绕由于非审计业务增长所引起的法律风险的加大与审计质量两者间的复杂关系展开讨论并对法律责任之于审计质量影响的文献进行总结、探讨,最终得出作者结论非审计业务并非审计质量下降的“罪魁祸首”,相反,随着注册会计师职业道德的进一步提高,合理范围的非审计业务的展开结合合理的法律制度的制定可以在一定程度上使审计质量有所提高,并为事务所对如何开展非审计业务及执政者如何制定相应的法律法规提出建议。
[Abstract]:In recent years, there have been a lot of accounting fraud cases, which not only make the company's reputation on the verge of bankruptcy, but also make the credit of the accounting profession cause strong doubts from investors. The dramatic changes and impacts of accounting ecology have made the development of legal litigation of accountants near the extreme in recent years. Accountants are under intense pressure to sue. Instead of spending more on frivolous litigation, they are exposed to the risk of bankruptcy. With the fierce competition of audit service market, the aggravation of audit risk and the great change of practice environment of accounting firm, accounting firms are forced to develop new accounting service market in order to seek development, that is, non-audit service. The Enron incident made most accounting scholars think that the non-audit service of the firm is harmful to the independence of the audit business, leading to the decline of the audit quality, which increases the legal risk faced by the firm. Thus leading to the firm bankruptcy risk greatly increased. Will the increase of legal risk effectively arouse the vigilance of the firm and CPA? Will firms "converge" when accepting non-audit business because of increased risks like this? This paper focuses on the complex relationship between the increase of legal risk and audit quality caused by the growth of non-audit business, and summarizes the literature on the impact of legal liability on audit quality. Finally, the author concludes that non-audit business is not the chief culprit for the deterioration of audit quality. On the contrary, with the further improvement of CPA's professional ethics, Reasonable scope of non-audit business development combined with the formulation of a reasonable legal system can improve the audit quality to a certain extent. It also provides advice on how to conduct non-audit business and how to make relevant laws and regulations.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.0;D912.2
本文编号：2259865
[Abstract]:In recent years, there have been a lot of accounting fraud cases, which not only make the company's reputation on the verge of bankruptcy, but also make the credit of the accounting profession cause strong doubts from investors. The dramatic changes and impacts of accounting ecology have made the development of legal litigation of accountants near the extreme in recent years. Accountants are under intense pressure to sue. Instead of spending more on frivolous litigation, they are exposed to the risk of bankruptcy. With the fierce competition of audit service market, the aggravation of audit risk and the great change of practice environment of accounting firm, accounting firms are forced to develop new accounting service market in order to seek development, that is, non-audit service. The Enron incident made most accounting scholars think that the non-audit service of the firm is harmful to the independence of the audit business, leading to the decline of the audit quality, which increases the legal risk faced by the firm. Thus leading to the firm bankruptcy risk greatly increased. Will the increase of legal risk effectively arouse the vigilance of the firm and CPA? Will firms "converge" when accepting non-audit business because of increased risks like this? This paper focuses on the complex relationship between the increase of legal risk and audit quality caused by the growth of non-audit business, and summarizes the literature on the impact of legal liability on audit quality. Finally, the author concludes that non-audit business is not the chief culprit for the deterioration of audit quality. On the contrary, with the further improvement of CPA's professional ethics, Reasonable scope of non-audit business development combined with the formulation of a reasonable legal system can improve the audit quality to a certain extent. It also provides advice on how to conduct non-audit business and how to make relevant laws and regulations.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.0;D912.2
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