本文選題：審計關系　切入點：委托代理理論　出處：《東北財經(jīng)大學》2003年碩士論文　論文類型：學位論文

【摘要】： 近年來國內(nèi)外發(fā)生的審計事件引發(fā)了人們對現(xiàn)行獨立審計制度的思考，眾多學者通過研究提出了不同的見解。本文試圖從審計關系出發(fā)來研究獨立審計制度存在的問題。 文章共分四部分。第一部分：緒論；第二部分：審計關系與現(xiàn)行獨立審計制度；第三部分：審計關系的變化與我們的選擇；第四部分：政策建議。 第一部分包括本文的選題動機和文章的組織結(jié)構(gòu)。 第二部分重點分析現(xiàn)行獨立審計制度存在的問題。在該部分，首先對審計關系的含義和本文所指的審計制度作以介紹，然后分析了西方主要國家和我國獨立審計制度體現(xiàn)的審計關系。本部分的重點是對我國審計制度問題的分析。獨立審計制度的問題表現(xiàn)為失實的審計報告，針對導致失實審計報告的原因，有不同的觀點，如公司治理結(jié)構(gòu)的問題，注冊會計師聘用制度的問題，收費制度的問題等等。同樣，學者們也提出了不同的政策建議，如完善公司治理結(jié)構(gòu)，改革注冊會計師聘用制度，加強監(jiān)管，加大注冊會計師法律責任等。本文對相關政策建議逐一進行了分析，認為這些建議并未觸及獨立審計制度的根源——審計關系。 第三部分重點分析由現(xiàn)代企業(yè)內(nèi)部的委托代理關系導致的不同層次的審計關系。在該部分，首先回顧了審計關系的發(fā)展變化，然后分析現(xiàn)代企業(yè)組織結(jié)構(gòu)下的審計關系： 現(xiàn)代企業(yè)內(nèi)部包含了三層委托代理關系，即：一、經(jīng)理——員工之間的委托代理關系；二、董事會——經(jīng)理之間的委托代理關系；三、股東大會——董事會之間的委托代理關系。三種不同層次的委托代理關系產(chǎn)生出三種不同的審計關系，即：一、經(jīng)理作為審計委托人，員工(會計)作為被審計人，注冊會計師作為審計人的審計關系；二、董事會作為審計委托人，經(jīng)理作為被審計人，注冊會計師作為審計人的審計關系；三、股東大會作為審計委托人，董事會作為被審計人，注冊會計師作為審計人的審計關系。 從委托代理理論分析，以股東大會作為審計委托人的審計關系無疑是建立 內(nèi)容提要 獨立審計制度的基礎，現(xiàn)行審計制度也正是如此，但無論是西方國家的股權(quán)分 散化還是我國一股獨大的現(xiàn)實，，都使股東大會流于形式，結(jié)果是旨在保護中小 投資者的獨立審計失去了意義。從信息理論分析，會計信息是資本市場上資本 商品的質(zhì)量說明書，對會計信息的審計就是對資本商品質(zhì)量的鑒定。當資本市 場的發(fā)展使任何人都可以成為這一市場上的買方時，維護買方的利益就變成維 護公眾的利益(賣方信息的獨占使其處于天然的優(yōu)勢)，此時，作為公眾利益的 代言人，政府應當承擔起審計的責任。本文的結(jié)論是:改變現(xiàn)行由股東大會充 當審計委托人的審計關系，建立由政府充當委托人或直接充當審計人的審計制 度。 第四部分:本文在該部分試圖建立由政府充當審計人的制度。構(gòu)想是建立 以財務報告抽查制度與財務報告認證制度結(jié)合的審計制度。
[Abstract]:In recent years, audit events at home and abroad have aroused people's thinking about the current independent audit system. Many scholars have put forward different opinions through research. This paper tries to study the existing problems of independent audit system from the perspective of audit relationship.
The article is divided into four parts. The first part: introduction; the second part: audit relationship and the current independent audit system; the third part: the change of audit relationship and our choice; the fourth part: policy recommendations.
The first part includes the motivation of this paper and the organizational structure of the article.
The second part focuses on the analysis of the existing problems of independent audit system. In this part, the first meaning of audit relationship and the audit system is introduced, and then analyzes the main embodiment of the western countries and China's independent audit system the audit relationship. The emphasis of this part is the analysis of the audit system of our country. Independent audit system for the audit report for the cause of false, untrue audit reports, there are different views, such as corporate governance structure, CPA employment system, charging system problems and so on. Also, scholars have put forward different policy suggestions, such as perfecting the corporate governance structure. The reform of CPA employment system, strengthen supervision, strengthen the legal responsibility of the registered accountant. The relevant policy recommendations are analyzed one by one, that these recommendations and did not touch alone The root of the audit system - the audit relationship.
The third part focuses on the different levels of audit relationship caused by the principal-agent relationship in modern enterprises. In this part, we first review the development and changes of audit relations, then analyze the audit relationship under the modern enterprise organizational structure.
The modern enterprise consists of three layers of principal-agent relationship, namely: first, manager of the principal-agent relationship between employees; two, the board of directors of the principal-agent relationship between the managers; three, the principal-agent relationship between the shareholders' meeting, the board of directors. Three kinds of principal-agent relationship of different levels to produce three kinds of audit the relationship, namely: first, the manager as the audit client, employees (Accounting) as the audit, CPA audit audit as human relations; two, the board of directors as the Audit Commission, as manager of audit, CPA audit audit as human relations; three, the general meeting of shareholders as the audit client. The board of directors as the audit, CPA audit as the audit people.
From the principal-agent theory, the audit relationship with the shareholders' meeting as the auditor is undoubtedly established.
Content summary
This is the basis of the independent audit system, and the current audit system is the same, but whether it is the share of the western countries.
It is a unique reality in China that makes the shareholders' meeting a form, and the result is to protect the small and medium size.
Independent audits of investors have lost meaning. From the theory of information theory, accounting information is capital market capital
The quality instruction of the commodity, the audit of the accounting information is the appraisal of the quality of the capital commodity.
When the development of the field enables anyone to become a buyer in this market, it becomes a dimension to maintain the interests of the buyer.
To protect the interests of the public (the exclusivity of the seller's information makes it a natural advantage) at this time, as a public interest.
The government should bear the responsibility of the audit. The conclusion of this article is: the change of current by the shareholders' meeting is the same.
When the Audit Commission audit, established by the government as the principal or directly as the auditor's auditing
Degrees.
The fourth part: in this part, this part tries to establish the system of the government as the auditor. The idea is to establish the system.
An audit system combined with the financial report sampling system and the financial report certification system.

【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2003
【分類號】：F239.2

【引證文獻】

相關碩士學位論文 前2條

1 劉更新;社會審計系統(tǒng)柔性生成機理及測度研究[D];長沙理工大學;2006年

2 李麗萍;基于我國獨立審計關系異化的審計監(jiān)管研究[D];長沙理工大學;2009年

本文編號：1594536