發(fā)布時間：2018-01-27 17:19

  本文關鍵詞： 專業(yè)勝任能力 功能分析法 素質能力法　出處：《東北財經大學》2006年碩士論文　論文類型：學位論文

【摘要】： 獨立審計是會計信息質量的重要外部監(jiān)督機制，注冊會計師出具的審計報告是廣大投資者進行投資決策的重要依據，因此審計質量的高低將直接影響到獨立審計作用的發(fā)揮。 我們知道專業(yè)勝任能力和職業(yè)道德是影響審計質量高低的兩個主要因素。專業(yè)勝任能力不夠，想提高審計質量那也只能是有心而無力。而職業(yè)道德不高，專業(yè)勝任能力再高，也不能提高審計質量，反而可能會加劇地降低審計質量且不易被察覺。我國目前的研究主要集中于職業(yè)道德，對專業(yè)勝任能力的研究非常少見，這與我國審計市場先前的發(fā)展階段有關。但在當前開放的審計市場環(huán)境中，專業(yè)勝任能力問題已成為我國審計職業(yè)進一步發(fā)展的桎梏。因此為了有效降低審計風險，提高審計質量，從而保持審計職業(yè)的健康發(fā)展，我們有必要對專業(yè)勝任能力進行深入分析，本文的選題正是基于此。本文共分為七個部分： 引言部分首先敘述了本文的選題動機。通過對相關文獻的回顧，，使讀者對專業(yè)勝任能力的研究有一個初步的了解，進而提出本文的寫作思路。 第一部分介紹了獨立審計師專業(yè)勝任能力的研究意義，從理論意義和現實意義兩方面進行了闡述。從專業(yè)勝任能力與審計質量及相關審計概念的關系入手，論述了專業(yè)勝任能力在審計理論體系中的重要地位；同時通過對專業(yè)勝任能力與審計環(huán)境、會計師事務所競爭力、行業(yè)發(fā)展的關系的闡述，也說明了專業(yè)勝任能力的研究具有重要的現實意義。 第二部分首先通過對專業(yè)勝任能力內涵的介紹，接著具體分析了基于勝任能力法下的專業(yè)勝任能力的構成要素。職業(yè)品質、職業(yè)知識和職業(yè)技能有機的構成了獨立審計師應具備的專業(yè)勝任能力。 第三部分深入分析了獨立審計師專業(yè)勝任能力的影響因素，分為外部影響因素和內部影響因素。外部影響因素主要是從宏觀層面來說的，即由于社會整體環(huán)境的變化對審計職業(yè)的影響，從而間接的對獨立審計師個人產生影響。主要有科學技術因素、經濟因素及法律因素等；內部影響因素主要是從微觀層面來說的，即從獨立審計師的個人角度來說，主要有先天因素和后天因素。后天因素主要包括獨立審計師自身所處的環(huán)境、所受的教育及實踐經驗。 第四部分介紹了獨立審計師應如何來獲得并保持其專業(yè)勝任能力。教育和實踐被認為是獲得專業(yè)勝任能力的兩種主要途徑。專業(yè)勝任能力的保持與提高主要是通過職業(yè)后續(xù)教育來實現的。 第五部分分析了我國獨立審計師專業(yè)勝任能力的現狀及存在的問題，其中主要有年齡結構不合理、學歷偏低、知識狹窄、技能不足、經驗不足、職業(yè)后續(xù)教育不足等問題。 第六部分提出了提高我國獨立審計師專業(yè)勝任能力的對策及建議。本文主要是從資格前教育、注冊會計師考試、注冊會計師后續(xù)教育三個方面來論述的。
[Abstract]:Independent audit is an important external supervision mechanism of accounting information quality. The audit report issued by CPA is an important basis for investors to make investment decisions. Therefore, the quality of audit will directly affect the role of independent audit.
We know the professional competence and occupation morals are the two major factors affecting the quality of auditing. The professional competence is not enough, to improve the quality of audit that can only be determined and weak. While the occupation moral is not high, professional competence is again high, can improve the quality of the audit, but may exacerbate the lower audit quality and not easy to detect. The current research in China mainly focus on the research of occupation moral, professional competence is very rare, this is related to the audit market in China earlier stages of development. But in the current market environment audit in the open, professional competence has become the further development of China's audit occupation shackles. So in order to effectively reduce the risk of audit, improve audit quality, so as to maintain the healthy development of the audit occupation, it is necessary for us to conduct in-depth analysis of professional competence, this paper is based on the This article is divided into seven parts:
The introductory part first describes the motivation of this paper. Through reviewing the related literature, the reader has a preliminary understanding of the research of professional competency, and then puts forward the writing idea of this article.
The first part introduces the research significance of the independent auditor's professional competence, from two aspects of theoretical and practical significance are discussed. The relationship of competence and the quality of audit and audit related concepts from the professional, it discusses the important status of professional competence in the auditing system; at the same time through the professional competence and audit environment the competitiveness of accounting firms, the relationship between the development of the industry exposition, also shows that the research has important practical significance of professional competence.
The second part first introduces the connotation of professional competency, then analyzes the constituent elements of competency based on competency. Then, professional quality, professional knowledge and professional skills constitute the professional competencies of independent auditors.
The third part analyses the influencing factors of the independent auditor's professional competence, divided into internal and external factors. The external factors are mainly from the macro level, which is caused by the change of the whole social environment audit occupation, and indirectly affect the independent auditor personal. The main factor of science and technology. Economic factors and legal factors; internal factors are mainly from the micro level, from the independent auditor's personal point of view, mainly has the congenital and acquired factors. The main factors include the independent auditor to nurture their own environment, education and experience.
The fourth part introduces how independent auditors should acquire and maintain their professional competencies. Education and practice are considered the two main ways to acquire professional competency. The maintenance and improvement of professional competency is mainly achieved through vocational follow-up education.
The fifth part analyzes the current situation and existing problems of independent auditor's professional competency in China, including the unreasonable age structure, low educational background, narrow knowledge, insufficient skills, lack of experience and lack of vocational follow-up education.
The sixth part puts forward the countermeasures and suggestions to improve our independent auditor's professional competency. This paper mainly discusses from three aspects: pre qualification education, CPA examination and CPA follow-up education.

【學位授予單位】：東北財經大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關期刊論文 前1條

1 屈耀輝;時現;;中央國家機關內部審計機構勝任能力實證研究——基于中國內審協會2010年的調查數據[J];審計與經濟研究;2012年04期

相關碩士學位論文 前2條

1 宋兆晴;基于貝爾賓團隊角色理論的環(huán)境審計人員專業(yè)勝任能力研究[D];中國海洋大學;2012年

2 楊依;企業(yè)績效審計人員的能力框架研究[D];南昌大學;2012年

本文編號：1468988