發(fā)布時(shí)間：2018-03-24 01:01

  本文選題：審計(jì)意見(jiàn)　切入點(diǎn)：概要表征　出處：《吉林大學(xué)》2005年碩士論文

【摘要】：審計(jì)意見(jiàn)是審計(jì)工作的最終結(jié)果,是審計(jì)制度的表現(xiàn)形式。審計(jì)制度是一種有效的經(jīng)濟(jì)監(jiān)督機(jī)制,但目前我們對(duì)這一制度的認(rèn)識(shí)還很不充分,對(duì)其表現(xiàn)形式——審計(jì)意見(jiàn)的研究還不夠深入,現(xiàn)實(shí)中審計(jì)意見(jiàn)發(fā)揮作用的情況還不理想。 審計(jì)意見(jiàn)是在審計(jì)報(bào)告中表達(dá)的,因此本文將對(duì)審計(jì)報(bào)告的歷史演進(jìn)過(guò)程進(jìn)行考察,揭示出不同審計(jì)意見(jiàn)類型形成的原因;同時(shí)運(yùn)用新制度經(jīng)濟(jì)學(xué)的理論,重新認(rèn)識(shí)和解釋審計(jì)意見(jiàn)的本質(zhì)和作用;通過(guò)實(shí)證分析,考察我國(guó)資本市場(chǎng)中審計(jì)意見(jiàn)發(fā)揮作用的程度,并提出相應(yīng)政策性建議。 本文對(duì)我國(guó)既有的審計(jì)制度和審計(jì)意見(jiàn)的理論研究,提出了一個(gè)較新的研究思路和方法,深化了對(duì)注冊(cè)會(huì)計(jì)師審計(jì)意見(jiàn)理論的認(rèn)識(shí);同時(shí)為提高審計(jì)意見(jiàn)在資本市場(chǎng)中發(fā)揮作用的程度提供了經(jīng)驗(yàn)數(shù)據(jù),有助于注冊(cè)會(huì)計(jì)師審計(jì)制度的完善。
[Abstract]:The audit opinion is the final result of the audit work and the manifestation of the audit system. The audit system is an effective economic supervision mechanism, but at present our understanding of this system is still very inadequate. The research on the form of audit opinion is not deep enough, and the effect of audit opinion is not ideal in reality. The audit opinion is expressed in the audit report, so this paper will examine the historical evolution of the audit report, reveal the reasons for the formation of different types of audit opinion, and apply the theory of new institutional economics. This paper reunderstands and explains the essence and function of audit opinion, investigates the degree of audit opinion playing a role in China's capital market through empirical analysis, and puts forward corresponding policy suggestions. In this paper, we put forward a new way of thinking and method to study the audit system and audit opinion in our country, and deepen the understanding of the audit opinion theory of CPA. At the same time, it provides empirical data to improve the degree of audit opinion in the capital market, which is helpful to improve the audit system of CPA.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李學(xué)東;高學(xué)敏;;審計(jì)意見(jiàn)的形成機(jī)制與市場(chǎng)傳導(dǎo)效應(yīng)分析[J];現(xiàn)代財(cái)經(jīng)-天津財(cái)經(jīng)大學(xué)學(xué)報(bào);2008年08期

相關(guān)碩士學(xué)位論文 前1條

1 陳涓;上市公司年報(bào)審計(jì)意見(jiàn)信息含量研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2012年

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本文編號(hào)：1655976