本文選題：注冊(cè)會(huì)計(jì)師　切入點(diǎn)：審計(jì)市場(chǎng)　出處：《沈陽(yáng)工業(yè)大學(xué)》2004年碩士論文　論文類型：學(xué)位論文

【摘要】：資本市場(chǎng)運(yùn)行的有效性和安全性在很大程度上依賴于會(huì)計(jì)信息的質(zhì)量，而注冊(cè)會(huì)計(jì)師作為審計(jì)市場(chǎng)的供給方，，其職責(zé)就是要對(duì)會(huì)計(jì)信息質(zhì)量做出評(píng)價(jià)，為投資者有效利用會(huì)計(jì)信息提供合理保證。因此，提供高質(zhì)量的審計(jì)服務(wù)、取信社會(huì)公眾將是整個(gè)注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)生存和發(fā)展的基礎(chǔ)。審計(jì)市場(chǎng)管理機(jī)制的完善與發(fā)展直接關(guān)系到審計(jì)質(zhì)量提高這一問題，其中，最重要的是規(guī)范注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)行為，提高其專業(yè)勝任能力，加強(qiáng)執(zhí)業(yè)質(zhì)量檢查，最終促進(jìn)高質(zhì)量審計(jì)服務(wù)出現(xiàn)�？傊�，一系列國(guó)內(nèi)外的審計(jì)失敗案例的經(jīng)驗(yàn)與教訓(xùn)要求我國(guó)注冊(cè)會(huì)計(jì)師職業(yè)界重新審視現(xiàn)行審計(jì)市場(chǎng)管理機(jī)制的有效性，不斷完善與發(fā)展審計(jì)市場(chǎng)管理機(jī)制，促進(jìn)高質(zhì)量的審計(jì)服務(wù)出現(xiàn)，恢復(fù)社會(huì)公眾的信心。 本文將研究定位于以下七個(gè)方面：第一，對(duì)本文總體框架進(jìn)行介紹，重點(diǎn)對(duì)國(guó)內(nèi)外與審計(jì)市場(chǎng)管理相關(guān)的研究文獻(xiàn)進(jìn)行回顧；第二，提出審計(jì)市場(chǎng)管理機(jī)制的內(nèi)涵與功能；第三，系統(tǒng)研究中外審計(jì)市場(chǎng)準(zhǔn)入機(jī)制的聯(lián)系與區(qū)別；第四，系統(tǒng)分析中外審計(jì)市場(chǎng)質(zhì)量控制機(jī)制的構(gòu)成要素和實(shí)現(xiàn)途徑；第五，對(duì)獨(dú)立審計(jì)責(zé)任認(rèn)定和追究機(jī)制進(jìn)行比較研究，總結(jié)國(guó)內(nèi)外審計(jì)責(zé)任認(rèn)定和追究方面的異同點(diǎn)；第六，系統(tǒng)研究的職業(yè)后續(xù)教育管理的國(guó)別差異，指出我國(guó)的不足和完善途徑；第七，結(jié)論與政策建議。
[Abstract]:The efficiency and security of capital market operation depend on the quality of accounting information to a great extent. As the supplier of audit market, CPA is responsible for evaluating the quality of accounting information. Provide reasonable assurance for investors to make effective use of accounting information. Therefore, provide high-quality audit services, The public will be the basis for the survival and development of the CPA audit profession. The perfection and development of the audit market management mechanism is directly related to the improvement of audit quality. The most important thing is to standardize the practice behavior of certified public accountants, to improve their professional competence, to strengthen their professional quality inspection, and ultimately to promote the emergence of high-quality audit services. In short, The experience and lessons of a series of audit failure cases at home and abroad require the CPA profession in our country to re-examine the effectiveness of the current audit market management mechanism and constantly improve and develop the audit market management mechanism. Promote the emergence of high-quality audit services and restore public confidence. This paper will focus on the following seven aspects: first, introduce the overall framework of this paper, focus on the domestic and foreign research literature related to audit market management, second, put forward the connotation and function of audit market management mechanism; Third, systematically study the relationship and difference of audit market access mechanism between China and foreign countries; 4th, systematically analyze the composing elements and realizing ways of quality control mechanism of audit market at home and abroad; 5th, This paper makes a comparative study on the identification and investigation mechanism of independent audit responsibility, summarizes the similarities and differences between domestic and foreign audit responsibility recognition and investigation, 6th, points out the national differences of professional follow-up education management in systematic research, and points out the shortcomings and perfect ways of our country. 7th, conclusions and policy recommendations.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 楊萍;中美飯店業(yè)會(huì)計(jì)體系比較研究[D];東北財(cái)經(jīng)大學(xué);2007年

2 竇珊;我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量控制體系研究[D];廈門大學(xué);2007年

3 張倩;注冊(cè)會(huì)計(jì)師審計(jì)失敗問題研究[D];河南大學(xué);2013年

本文編號(hào)：1625632