注册会计师审计独立性风险研究

发布时间：2019-03-14 07:16

【摘要】： 在新经济时代,注册会计师(Certified Public Accountant,简称为CPA)已成为重要的人力资本,其目的在于介入资金需求者与供给者之间的利益冲突、平衡两者之间财务信息的非对称性、降低资本市场的交易成本、提高资本市场的运行效率,从而最终使资源得到优化配置,促进资本市场健康稳定地发展。在上述目标的实现过程中,审计的独立性是举足轻重的,其不仅影响到现实或直观的审计质量,而且也会影响到审计的市场需求及价值定位。CPA审计的本质就在于其独立性,独立性是CPA审计的理论基石和执业灵魂。然而,近年来国内外频繁爆发的一系列会计及审计舞弊案件,均表明审计独立性已发生背离,CPA审计独立性存在严重风险。有关审计独立性风险的问题越来越成为人们关注的焦点。本论文正是站在现实问题的基础之上,针对审计独立性问题的必然衍生物——独立性风险问题进行论述。本文主要采用规范研究方法,将归纳与演绎相结合、综合与分析相结合、定性与定量分析相结合,在立足于已有研究成果的归纳和总结基础上,更着眼于审计独立性风险研究的未来发展,在对CPA审计独立性风险分析框架进行重构之后,将粗糙集理论应用于审计领域,探讨了基于粗糙集理论的CPA审计独立性风险评价模型的创建,并结合应用算例对其在财务报表保险制度中的应用进行设想,以期为财务报表保险制度的运作实施提供有力的技术支撑,为会计师事务所、执业人员、监管者及研究人员提供一定的理论参考。经过研究,本文得出的结论是:财务报表保险制度是治理审计独立性风险的一剂良药,其中,财务报表保险招投标管理中的风险评价是一个复杂的决策过程,存在很多不确定性因素,基于粗糙集理论的审计独立性风险评价方法,可用于解决招投标信息系统中存在的不精确信息分类问题,较为有效地对各风险要素进行评估。
[Abstract]:In the new economic era, (Certified Public Accountant, (Certified Public accountant) has become an important human capital, whose purpose is to intervene in the conflict of interest between capital demanders and suppliers, and to balance the asymmetry of financial information between them. Reduce the transaction cost of the capital market and improve the operation efficiency of the capital market, so as to optimize the allocation of resources and promote the healthy and stable development of the capital market. In the process of realizing the above objectives, the independence of audit is very important, which not only affects the realistic or intuitive audit quality, but also affects the market demand and value orientation of audit. The essence of CPA audit is its independence. Independence is the theoretical cornerstone and practice soul of CPA audit. However, in recent years, a series of accounting and audit fraud cases frequently broke out at home and abroad, indicating that the audit independence has deviated, and there are serious risks in the audit independence of CPA. More and more attention has been paid to the issue of audit independence risk. On the basis of practical problems, this paper discusses the independence risk, which is an inevitable derivative of audit independence. This article mainly adopts the normative research method, combines induction and deduction, synthesis and analysis, qualitative and quantitative analysis, based on the induction and summary of existing research results, Focusing on the future development of the audit independence risk research, after reconstructing the CPA audit independence risk analysis framework, the rough set theory is applied to the audit field. This paper discusses the establishment of the independent risk assessment model of CPA audit based on rough set theory, and gives a tentative idea of its application in the insurance system of financial statements combined with an application example. In order to provide strong technical support for the operation of the financial statement insurance system, and to provide some theoretical reference for accounting firms, practitioners, regulators and researchers. Through the research, this paper draws the conclusion that the financial statement insurance system is a good medicine to deal with the independent risk of audit, among which, the risk evaluation in the financial statement insurance bidding management is a complex decision-making process. There are many uncertain factors. The risk assessment method of audit independence based on rough set theory can be used to solve the problem of inaccurate information classification in bidding information system and evaluate the risk factors more effectively.
【学位授予单位】：大庆石油学院
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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