發(fā)布時間：2018-03-20 00:40

  本文選題：獨立　切入點：審計　出處：《東北財經(jīng)大學》2003年博士論文　論文類型：學位論文

【摘要】： 審計因市場經(jīng)濟發(fā)展的需要而產(chǎn)生，必須不斷適應經(jīng)濟發(fā)展所帶來的變化，滿足社會為其提出的新的要求，扮演好自己的社會角色。在這個過程中，審計質(zhì)量始終是注冊會計師行業(yè)賴以生存和發(fā)展的生命線。尤其是在中國已經(jīng)加入WTO，，注冊會計師職業(yè)面臨著更加激烈的競爭環(huán)境之后，如何保證和提高審計質(zhì)量，促進我國注冊會計師職業(yè)的發(fā)展壯大，促進市場經(jīng)濟的健康發(fā)展，是一個非常值得研究的問題。本文在論述了審計功能的不可或缺性、審計質(zhì)量對實現(xiàn)審計功能的重要性以及審計質(zhì)量的含義、審計質(zhì)量的特征、評價審計質(zhì)量的標準等理論問題的基礎上，分析了制約審計質(zhì)量的各種內(nèi)部和外部因素以及各種因素的責任主體，并構建出以政府、注冊會計師職業(yè)組織、會計師事務所和注冊會計師群體為要素的注冊會計師審計質(zhì)量保證體系。 本文由導言和7章組成。 導言部分交代了本文的寫作動機和研究的思路。筆者選擇這個題目是因為質(zhì)量本來就是一個永恒的話題，而且由于近幾年來涉及注冊會計師的財務丑聞的相繼出現(xiàn)，使得注冊會計師審計的社會公信力受到了嚴重的質(zhì)疑，審計執(zhí)業(yè)質(zhì)量問題變得更加引人注目。寫作思路是，首先論證注冊會計師審計的社會地位，然后分析審計質(zhì)量對于審計實現(xiàn)其社會價值的重要性，進而剖析影響審計質(zhì)量的各種內(nèi)、外部因素及其責任歸屬，建立起注冊會計師審計質(zhì)量的保證體系。 各章內(nèi)容概括如下： 第一章，審計質(zhì)量是審計功能實現(xiàn)的保證。本章首先說明在市場經(jīng)濟結構中，審計是不可缺少的一項功能。通過審計的產(chǎn)生和發(fā)展過程論證審計功能與市場經(jīng)濟的發(fā)展息息相關，中國實施的是社會主義市場經(jīng)濟，同樣需要審計功能。 在論述了審計功能的不可或缺性的基礎上，說明審計功能的實現(xiàn)與審計質(zhì)量的關系，得出審計功能的充分發(fā)揮需要以令人滿意的審計質(zhì)量為基礎的結論。審計是通過向信息使用者提供審計信息來實現(xiàn)其功能的，功能實現(xiàn)的程度 2內(nèi)容提要 取決于審計信息的質(zhì)量，也就是取決于審計的質(zhì)量。本章將對審計信息的質(zhì)量 特征、審計質(zhì)量的評價標準進行探討，并對我國注冊會計師審計質(zhì)量的現(xiàn)狀加 以評價。 第二章，審計質(zhì)量的制約因素和審計質(zhì)量保證體系。主要論述了兩個問題， 一是影響審計質(zhì)量的主要因素，按各種因素與審計主體的關系分外部因素和內(nèi) 部因素加以論述。外部因素主要包括政治的、經(jīng)濟的、法律的和科教文化的因 素，其中經(jīng)濟因素和法律因素對民間審計的影響是最強烈的;內(nèi)部因素包括職 業(yè)組織的自律性質(zhì)量管理、事務所質(zhì)量控制、審計人員素質(zhì)、審計標準和審計 方法等。二是審計質(zhì)量保證體系的構成，構成審計質(zhì)量保證體系的主體可以說 都是審計質(zhì)量的責任者。筆者將審計質(zhì)量保證體系構建為四個主體，即政府部 門、職業(yè)組織、會計師事務所和注冊會計師群體。這兩部分內(nèi)容之間有一種內(nèi) 在的聯(lián)系，即每一種審計質(zhì)量的制約因素都可以歸屬到一個或幾個責任者身 上，也就是說，可以歸結到審計質(zhì)量保證體系的一個或兩個層面上。如，能夠 改變或控制影響審計質(zhì)量的外部因素的主體就是政府;能夠影響審計質(zhì)量控制 這一因素的主要是會計師事務所;注冊會計師群體對審計質(zhì)量的貢獻主要體現(xiàn) 在加強自身職業(yè)道德的修養(yǎng)和提高專業(yè)勝任能力，具體表現(xiàn)在具有完整的知識 結構和比較豐富的執(zhí)業(yè)經(jīng)驗，能夠熟練地運用各種審計方法并不斷地有所創(chuàng) 新，在實施審計的過程中能夠恰當?shù)剡M行專業(yè)判斷。有的因素受到審計質(zhì)量控 制體系中多個成分的影響，如行業(yè)監(jiān)管問題，既與政府有關，也與行業(yè)組織有 關;審計職業(yè)標準的建設、實施和完善則要依靠政府、職業(yè)組織會、計師事務 所和全體注冊會計師的共同努力。 從第三章開始探討審計質(zhì)量的保證問題，內(nèi)容安排采用因素與保證體系相 結合的形式。第三章談政府對審計質(zhì)量的保證作用，其職責和作用主要表現(xiàn)在 兩個方面，一是改善審計外部環(huán)境，如推動國有企業(yè)改革，完善公司治理結構， 改變審計關系失衡局面;治理虛假會計信息;推動法治建設、改善法律環(huán)境等。 二是強化政府對注冊會計師行業(yè)的管理和監(jiān)督。改善審計外部環(huán)境可間接地提 高審計質(zhì)量，強化政府監(jiān)管可直接提升審計質(zhì)量。 內(nèi)容提要 第四章，職業(yè)組織對審計質(zhì)量的保證作用。職業(yè)組織是審計質(zhì)量保證體系 中的第二個層次，行業(yè)自律性管理對審計質(zhì)量有著廣泛的和直接的影響。關于 行業(yè)監(jiān)管模式問題還是有必要討論的。當世界范圍內(nèi)出現(xiàn)了一系列與注冊會計 師有關的財務造假事件之后，美國等國家對注冊會計師行業(yè)監(jiān)管模式進行了改 革，我國也做了調(diào)整，政府收回了原委托給職業(yè)組織的行政管理權，所以目前 實行的是一種以政府管制為主、行業(yè)自律為輔的行業(yè)管理模式。這種模式也許 符合一定時期的情況，但是否是一種長期的、最有效的模式還值得探討。本章 還論述了職業(yè)組織的管理職責和管理內(nèi)容，提出了改進行業(yè)管理的建議。 第五章，事務所對審計質(zhì)量的保證作用。在審計質(zhì)量保證體系中，會計師 事務所可以說是處于一個核心的地位，像產(chǎn)品加工廠一樣，會計師事務所是審 計產(chǎn)品的加工廠，是審?
[Abstract]:The audit for the need of market economic development, we must constantly adapt to the change of the economic development, to meet the social requirement, play its role in society. In this process, the audit quality is the CPA's survival and development of the lifeline. Especially in the Chinese has joined WTO then, the CPA occupation is facing more intense competition environment, how to guarantee and improve the audit quality, promote the development of China's CPA occupation and growth, and promote the healthy development of the market economy, is a very worthy of study. This paper discusses the essential function of auditing, audit quality of importance to the realization of the function of auditing and the meaning of audit quality, audit quality characteristics, basic theory of audit quality evaluation standard etc, analyzes various constraints of audit quality Internal and external factors, as well as various factors of responsibility, and build a CPA audit quality assurance system with government, CPA professional organization, accounting firms and CPA groups as the elements.
This article is composed of the introduction and the 7 chapters.
The introduction part introduces the motivation of writing and research methods. The author chooses this topic is because the quality is a eternal topic, but due to the recent years involving CPA financial scandals have emerged, which makes the social credibility of the CPA audit has been seriously questioned, auditing quality problems become the idea of writing is more noticeable. Firstly, CPA's social status, and then analyzes the importance of audit quality audit to realize its social value, and then analyze the influence of audit quality, ownership of external factors and responsibility, establish the CPA audit quality assurance system.
The contents of each chapter are summarized as follows:
The first chapter, the audit quality is the guarantee for the realization of the audit function. This chapter first explains in the market economic structure, the audit is a necessary function. Through the development of the audit process of emergence and development demonstration and market economy is closely related to the audit function, Chinese implementation of the socialist market economy, also need to audit function.
In the audit function is necessary on the basis of the implementation and illustrate the relationship between audit quality of audit function, the audit function of the need to give full play to the satisfactory audit quality based audit conclusion. By providing audit information to the users to realize its function, function realization degree
2 content summary
Depending on the quality of the audit information, it depends on the quality of the audit. This chapter will be the quality of the audit information.
The evaluation standard of the quality of audit is discussed, and the present situation of the audit quality of CPA in China is added to the present situation.
To evaluate.
The second chapter, the restrictive factors of audit quality and the quality assurance system of audit, mainly discussed two problems.
First, the main factors affecting the audit quality are divided into external factors and internal factors according to the relationship between various factors and the audit subject.
The external factors mainly include political, economic, legal and the cause of science and education.
The influence of economic factors and legal factors on the civil audit is the strongest; the internal factors include the job.
Self-discipline quality management, quality control of firms, auditors' quality, audit standards and auditing
Method and so on. Two is the composition of the audit quality assurance system, and the main body of the audit quality assurance system can be said.
All of them are the responsibility of audit quality. The author constructs the audit quality assurance system as four main bodies, namely the government department
Doors, professional organizations, accounting firms, and CPA groups. There is one of these two parts.
In the connection, the constraints of every kind of audit quality can be attributed to one or several responsible persons.
In other words, it can be attributed to one or two levels of the audit quality assurance system.
The main body of the external factors that change or control the quality of the audit is the government; it can affect the audit quality control
The main factor is the accounting firm; the contribution of the CPA group to the audit quality is mainly reflected.
In strengthening self-cultivation and improving professional competence, it is embodied in a complete knowledge.
The structure and the rich practice experience can be skillfully used in various auditing methods and are constantly created.
In the course of the implementation of the audit, the professional judgment can be properly carried out. Some factors are subject to audit quality control.
The influence of multiple components in a system, such as industry regulation, is not only related to the government, but also with the industry organization.
The construction, implementation and improvement of the audit professional standards depend on the government, the professional organization, the planning division.
A joint effort with all certified public accountants.
From the third chapter, the problem of audit quality assurance is discussed, and the content arrangement adopts factors and guarantee system.
In the form of the combination, the third chapter talks about the government's role in ensuring the quality of audit, and its functions and functions are mainly manifested in the role and function of the government.
Two aspects, one is to improve the external environment of audit, such as promoting the reform of state-owned enterprises and improving the structure of corporate governance.
To change the imbalance of audit relations, to control false accounting information, to promote the construction of the rule of law, and to improve the legal environment.
The two is to strengthen the administration and supervision of the government to the CPA industry. The improvement of the external environment of audit can be indirectly raised.
The quality of high audit and the strengthening of government supervision can directly improve the quality of audit.
Content summary
The fourth chapter, the role of professional organization to guarantee the quality of audit. The professional organization is the quality assurance system of audit.
On the second level, industry self-discipline management has a wide and direct impact on audit quality.
It is still necessary to discuss the problem of industry regulation mode. A series of registered accountants have emerged in the world.
After the financial fraud related to the teacher, the United States and other countries have changed the regulatory model of the CPA industry.
In our country, the government has retracted the administrative power which was originally entrusted to the professional organization, so it is now
It is a model of industry management based on government control and self-discipline of the industry.
It is in line with a certain period, but whether it is a long-term and most effective model is worth discussing.
This paper also discusses the management responsibility and management content of the professional organization, and puts forward some suggestions to improve the management of the industry.
The fifth chapter, the role of the firm to guarantee the quality of audit. In the audit quality assurance system, the accountant
A firm can be said to be in a core position, like a product processing plant, which is a audit firm.
The processing plant of the product, is the trial?

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

【引證文獻】

相關期刊論文 前3條

1 劉勝良;;注冊會計師行業(yè)監(jiān)管模式探討[J];財政監(jiān)督;2013年02期

2 肖瑞利;;論基于制衡機制的社會審計質(zhì)量監(jiān)督[J];財會通訊;2013年10期

3 鄭春曉;;試談獨立審計質(zhì)量的信任度[J];網(wǎng)絡財富;2010年14期

相關碩士學位論文 前10條

1 孫暉;基于政府財政資金績效審計的研究[D];華南理工大學;2010年

2 石影;公司治理對審計質(zhì)量影響的實證研究[D];東北財經(jīng)大學;2010年

3 劉麗;我國獨立審計質(zhì)量研究[D];東北財經(jīng)大學;2005年

4 何惕;獨立審計行為主體利益沖突及其對策研究[D];長沙理工大學;2006年

5 吳彩蓮;審計師法律責任安排與審計質(zhì)量的關聯(lián)性研究[D];湖南大學;2007年

6 劉從偉;我國會計師事務所審計質(zhì)量控制研究[D];中國海洋大學;2007年

7 趙曙光;上市公司注冊會計師審計質(zhì)量問題研究[D];西南財經(jīng)大學;2008年

8 賈俊萍;獨立審計質(zhì)量評價體系研究[D];山西財經(jīng)大學;2006年

9 汪犁;強制輪換對審計績效的影響分析[D];湖南大學;2009年

10 劉勝良;我國中小會計師事務所審計質(zhì)量改善研究[D];西南財經(jīng)大學;2009年

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