关于审计期望差距的若干问题分析

发布时间：2018-11-07 17:49

【摘要】： 20世纪60年代中期以来，西方民间审计人员的诉讼案件不断涌现，形成“诉讼爆炸”的局面。随着大量公司破产倒闭事件的发生，会计师事务所及其注册会计师们被纷纷的告上法庭，审计报告的使用者往往将大部分责任归结于注册会计师专业胜任能力不够，执业缺乏独立性，希望从注册会计师方面得到赔偿，但他们却从来没有真正探究责任归属问题以及产生这些问题的真正原因。诚然，由于注册会计师的舞弊或失职，确实可能导致审计报告的失实，从而误导广大公众。但是，在这些诉讼事件中也存在着一些注册会计师已经按照现存准则进行了合理审计但仍受到牵连的案例。通过研究我们发现，造成这一现象的原因就在于“审计期望差距”的存在。正是由于公众没有对其进行深入地研究，对这一概念尚存在模糊的认识和不清晰的界定才造成了这一奇怪的现象。因此，为了遏制注册会计师受到不公平的指控，探明造成这些诉讼案件的真正原因，同时也为了弄清社会公众的“期望”，使注册会计师的工作不断地向公众要求靠近，深入研究“审计期望差距”就成为一个非常紧迫和重要的问题。 “审计期望差距”即指：社会对审计的期望和审计师实际业绩的公众看法之间的差距。研究审计期望差距，要涉及到三个要素：即审计师、社会公众以及现实中规范审计师工作的审计准则。弄清这三方面之间存在的差距，，以及形成这些差距的原因，是本文讨论的重点。在抓住了这些问题之后，因地制宜找出解决之道，从而减少审计期望差距造成的危害是本文的目的所在。在文章中，同时还探讨了审计期望差距的未来动态发展趋势及其只能减少而不能最终消除的本质所在。 “审计期望差距”是一个在更广的范围中讨论了与审计职能和审计责任相关的一个重要问题。自20世纪70年代AICPA提出审计期望差距以来，审计期望差距被认为是当前审计执业界和监管机构面临的最棘手的问题之一(Humphrey et al.1992)。通过对它的研究，一方面，可以更加明确注册会计师的法律责任，使其免受不合理的指控，加强对他们的保护。另一方面，能使注册会计师加强其执业能力，将审计结果向公众的期望靠近，从而达成一个双赢的结果。再次，明确了审计期望差距的成因也可以促成审计准则的修订，为我们营造一个稳定和谐的社会环境提供了一个根本保障。最后，通过再深一层的分析，我们还可以得出这样的结论：正是由于审计期望差距的存在，才引起了审计目标的演变。因此可以说，审计期望差距是审计范围中的一个最基本的概念，对它进行研究对我国甚至世界都具有重大意义。
[Abstract]:Since the middle of 1960's, the litigation cases of western folk auditors have been constantly emerging, forming the situation of "lawsuit explosion". With the occurrence of a large number of corporate bankruptcy and bankruptcy, accounting firms and their certified public accountants have been sued in court. Users of audit reports often attribute most of the responsibility to the lack of professional competence of certified public accountants. The practice lacks independence and expects compensation from certified public accountants, but they have never really explored the attribution of responsibility and the real causes of these problems. To be sure, CPA fraud or dereliction of duty may lead to false audit reports and mislead the public. However, there are some cases in which CPA has carried out reasonable audit according to the existing standards. Through the research, we find that the reason of this phenomenon lies in the existence of "audit expectation gap". It is precisely because the public has not deeply studied the concept that there is still a vague understanding and unclear definition which causes this strange phenomenon. Therefore, in order to curb the unfair charges against CPAs, to find out the real causes of these litigation cases, and to clarify the "expectations" of the public, the work of CPAs is constantly approaching the public. It becomes a very urgent and important problem to study the audit expectation gap in depth. "Audit expectation gap" refers to the gap between the expectation of audit and the public opinion of auditor's actual performance. There are three factors involved in the study of audit expectation gap: auditor, public and the auditing standards that regulate auditor's work in reality. It is the focus of this paper to make clear the gap between the three aspects and the reasons for the gap. After grasping these problems, the purpose of this paper is to find out solutions according to local conditions and reduce the harm caused by audit expectation gap. At the same time, the paper also discusses the future trends of the audit expectation gap and its essence that can only be reduced but not eventually eliminated. "Audit expectation gap" is an important issue related to audit function and audit responsibility. Since AICPA put forward the audit expectation gap in 1970s, the audit expectation gap has been considered as one of the most difficult problems faced by the auditing practitioners and regulators. On the one hand, the legal liability of CPAs can be clarified, and their protection from unreasonable charges can be strengthened. On the other hand, it can strengthen the CPA's practice ability and bring the audit result to the public's expectation, so as to achieve a win-win result. Thirdly, the causes of audit expectation gap can also lead to the revision of auditing standards, which provides a fundamental guarantee for us to build a stable and harmonious social environment. Finally, through a further analysis, we can draw such a conclusion: it is because of the existence of audit expectation gap that the audit objective evolves. Therefore, it can be said that the audit expectation gap is the most basic concept in the scope of audit, and it is of great significance to our country and even the world to study it.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】