本文選題：審計質(zhì)量　切入點：自愿性審計需求　出處：《河北大學(xué)》2009年碩士論文

【摘要】：隨著我國市場經(jīng)濟體制的不斷完善,審計在國家經(jīng)濟生活中的地位和作用也越來越重要,雖然我國的審計市場發(fā)展的時間較短,但審計質(zhì)量卻存在不少問題,從90年代以來的“老三案”到“新三案”等惡性案件使得國內(nèi)學(xué)術(shù)界開始高度關(guān)注審計質(zhì)量問題。2001年“銀廣夏”事件的爆發(fā)再次引發(fā)了整個審計市場的誠信危機,大家對獨立審計的質(zhì)量開始產(chǎn)生懷疑。審計質(zhì)量是審計工作的靈魂,它的好壞直接影響審計事業(yè)的生存和發(fā)展,因此全面提高審計質(zhì)量是促進審計事業(yè)長期發(fā)展的關(guān)鍵所在。 近幾年來,國外學(xué)者對審計質(zhì)量展開了大量的研究,但是由于我國在政治、經(jīng)濟、法律及文化背景等各方面與國外存在不同程度的差異,更重要的是我們國家資本市場的發(fā)展及注冊會計師行業(yè)的發(fā)展僅僅是幾十年的歷史,與西方幾百年的發(fā)展歷程相比有很大的不同,因此國外學(xué)者的研究成果在我國資本市場中的應(yīng)用價值受到了限制。國內(nèi)學(xué)者研究審計質(zhì)量大多是站在會計師事務(wù)所和注冊會計師的角度,從影響審計質(zhì)量的某一因素著手,如注冊會計師職業(yè)道德、會計師事務(wù)所規(guī)模、審計收費、注冊會計師獨立性等,沒有解決審計需求這一審計質(zhì)量最本質(zhì)的問題。在相關(guān)文獻中,大多數(shù)學(xué)者按照國外學(xué)者的研究思路提出影響我國審計質(zhì)量的審計需求在于自愿性審計需求方面,而對于來自政府的強制性審計需求卻持否定的態(tài)度。本文在參考前人研究的基礎(chǔ)上,通過對我國審計市場審計需求的特殊性進行深入分析,指出強制性審計需求對我國審計質(zhì)量的提高同樣有不可替代的作用,從而找出在強制性審計需求方面提高審計質(zhì)量的途徑,為提高我國審計質(zhì)量提出建議。
[Abstract]:With the continuous improvement of the market economy system in our country, the status and role of audit in the national economic life is becoming more and more important. Although the time of development of audit market in our country is relatively short, there are many problems in audit quality. From the "Lao San case" to the "new three cases" since the 1990s, the domestic academic circles began to pay close attention to the audit quality problem. The outbreak of the "Silver Guangxia" incident in 2001 once again triggered the integrity crisis of the entire audit market. The quality of audit is the soul of audit, and its quality directly affects the survival and development of audit, so improving the quality of audit is the key to promote the long-term development of audit. In recent years, foreign scholars have carried out a lot of research on audit quality. However, due to the differences between China and foreign countries in politics, economy, law and cultural background, What is more important is that the development of our country's capital market and the development of the CPA industry is only a few decades of history, which is quite different from the development of the western countries for hundreds of years. Therefore, the applied value of foreign scholars' research results in our country's capital market has been restricted. Most of the domestic scholars' research on audit quality is from the perspective of accounting firms and certified public accountants, starting from a certain factor that affects the audit quality. Such as CPA professional ethics, accounting firm size, audit fees, CPA independence and so on, does not solve the audit needs of the most essential audit quality. According to the research ideas of foreign scholars, most scholars put forward that the demand of audit that affects the quality of audit in our country lies in the demand of voluntary audit. On the basis of previous studies, this paper analyzes the particularity of audit demand in our country's audit market. It is pointed out that the mandatory audit demand has an irreplaceable effect on the improvement of the audit quality in our country, so as to find out the ways to improve the audit quality in the aspect of the mandatory audit demand, and put forward some suggestions for improving the audit quality in our country.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4

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本文編號：1659609