本文選題：審計期望差距　切入點：審計準則　出處：《沈陽大學》2011年碩士論文　論文類型：學位論文

【摘要】：審計期望差距作為一種不可回避的社會現(xiàn)象,已經(jīng)引起各國的廣泛關注。隨著近幾年許多著名公司的破產倒閉,出現(xiàn)了針對注冊會計師的“訴訟爆炸”,社會公眾對注冊會計師審計的信任程度逐漸降低,審計期望差距不斷擴大。面對這種局面,各國紛紛意識到審計職業(yè)界必須積極主動地采取措施,以滿足社會公眾不斷變化的審計需求,并最大程度地縮小審計期望差距,各國不斷對現(xiàn)行審計準則進行修訂和完善也體現(xiàn)了這一點。本文在充分借鑒國內外研究成果的基礎上,采用規(guī)范研究方法,從審計準則的角度對審計期望差距進行了具有針對性和系統(tǒng)性的研究。除第一部分緒論外,第二部分首先分析了審計期望差距的涵義,及其與審計準則的關系,接著從審計準則的角度構建了適合我國的審計期望差距構成要素圖,在新的審計期望差距構成要素圖中,將我國的審計期望差距分為了不合理的職責差、合理的職責差、業(yè)績差和信息差,進而指出了我國審計期望差距各構成要素的變動趨勢,這是創(chuàng)新點之一。由于審計準則對于縮小審計期望差距具有重大的意義,我國于2006年2月15日頒布并從2007年1月1日開始實施了新的審計準則,新審計準則對于我國的審計期望差距具有一定的影響,因此,第三部分在分析新審計準則的優(yōu)越性基礎上,闡述了新審計準則中縮小審計期望差距的表現(xiàn),這是第二個創(chuàng)新點。第四部分提出了完善審計準則以進一步縮小審計期望差距的措施,為未來審計準則的改進提供了一些參考。最后,得出本文的結論。通過本文的研究,筆者希望能夠從審計準則的角度全面分析現(xiàn)階段我國審計期望差距的現(xiàn)狀,為完善我國的審計準則,縮小我國的審計期望差距,進而促進我國審計職業(yè)界的健康發(fā)展盡微薄之力。
[Abstract]:As an unavoidable social phenomenon, audit expectation gap has attracted wide attention in many countries. With the bankruptcy of many famous companies in recent years, There has been a "lawsuit explosion" against CPA, and the degree of public trust in CPA audit has gradually decreased, and the gap of audit expectation has been widening. Faced with this situation, Countries have come to realize that the auditing profession must take proactive measures to meet the changing audit needs of the public and to minimize the gap in audit expectations, This is also reflected in the continuous revision and improvement of the current auditing standards in various countries. On the basis of drawing full reference from the domestic and foreign research results, this paper adopts normative research methods. This paper makes a targeted and systematic study on the audit expectation gap from the angle of auditing standards. Besides the introduction of the first part, the second part analyzes the meaning of the audit expectation gap and its relationship with the audit standards. Then, from the angle of auditing standards, the paper constructs the composition factor map of audit expectation gap suitable for our country. In the new audit expectation gap composition factor map, the audit expectation gap in our country is divided into unreasonable duty difference and reasonable duty difference. Poor performance and poor information, and then pointed out the trend of the components of the audit expectation gap in China, which is one of the innovative points. Because of the audit standards to narrow the gap in the expectation of audit is of great significance. The new auditing standards were promulgated in February 15th 2006 and implemented in January 1st 2007. The new auditing standards have a certain impact on the gap of audit expectations in China. In the third part, on the basis of analyzing the superiority of the new auditing standards, the author expounds the performance of narrowing the gap of audit expectation in the new auditing standards. This is the second innovation. Part 4th puts forward some measures to improve audit standards to further narrow the gap of audit expectations, which provides some references for the improvement of audit standards in the future. Finally, the conclusion of this paper is drawn. The author hopes to analyze the present situation of our country's audit expectation gap from the angle of auditing standard, in order to perfect our audit standard and narrow our country's audit expectation gap. And then promote the healthy development of the audit profession in China to do a meager contribution.
【學位授予單位】：沈陽大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F239.4

【引證文獻】

相關期刊論文 前1條

1 張鳳麗;;基于新審計準則視角的審計期望差距研究[J];會計之友;2012年19期

相關碩士學位論文 前1條

1 尹健;基于經(jīng)濟學視角的審計期望差距研究[D];山東財經(jīng)大學;2012年

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本文編號：1556741