本文選題：審計重要性　切入點：重要性水平　出處：《東北大學》2009年碩士論文

【摘要】：近年來,會計師事務所進入了“訴訟爆炸”的時代,各國控告審計師的訴訟案件有增無減,并且急劇增加。隨著大量公司破產倒閉事件的發(fā)生,審計報告的使用者將會計師事務所及其審計師們告上法庭,紛紛控告審計師出具的審計報告使其做出了錯誤的決策,指責審計師發(fā)表的審計意見不合理,希望從審計師方面得到相應的賠償。經過相關學者的分析可以發(fā)現(xiàn),這其中的一些訴訟確實是由審計師的過失造成的,但是,也有一些審計師已經按照獨立審計準則的要求進行了合理的審計卻仍然遭受訴訟的情況出現(xiàn)。學術界對此進行調查研究后發(fā)現(xiàn),造成這一現(xiàn)象的根本原因是“審計期望差距”,即社會對審計的期望和審計師實際業(yè)績的公眾看法之間的差距。 審計人員對審計重要性的使用有可能導致審計期望差距的產生。對審計重要性水平的判斷和運用貫穿于審計的整個過程,而且審計人員對它的判斷合理與否直接會影響到所發(fā)表的審計意見,進而間接對依賴審計意見進行決策和進行各種經濟活動的報表使用者產生影響。如果審計人員過高地估計了重要性水平,那么很有可能對報表使用者的決策產生負影響,從而產生審計期望差距。 從審計重要性的角度研究審計期望差距,并在此基礎上因地制宜,從審計重要性的角度探討縮小審計期望差距的對策是本文的主要工作。對此課題的研究,希望有益于審計理論與實踐的發(fā)展。
[Abstract]:In recent years, accounting firms have entered the era of "litigation explosion", the litigation cases against auditors in various countries have increased unabated, and increased sharply. The users of the audit report sued the accounting firm and its auditors in court, one after another accusing the auditor of having made the wrong decision by issuing the audit report, accusing the auditor of issuing an unreasonable audit opinion. We hope to get the corresponding compensation from the auditor. Through the analysis of the relevant scholars, we can find that some of these lawsuits are really caused by the auditor's fault, but, There are also cases in which some auditors have conducted reasonable audits in accordance with the requirements of the Independent Audit Standards but are still subject to litigation. The root cause of this phenomenon is the "audit expectation gap", that is, the gap between the social expectation of the audit and the public opinion of the auditor's actual performance. The use of audit materiality by auditors may lead to a gap in audit expectations. Judgment and application of audit materiality level run through the whole process of audit. Moreover, whether the auditor's judgment is reasonable or not will have a direct impact on the audit opinion issued. If the auditor overestimates the level of importance, then it is likely to have a negative impact on the decision of the statement user. As a result, there is an audit expectation gap. It is the main work of this paper to study the audit expectation gap from the angle of audit importance, and on the basis of this, to discuss the countermeasures to narrow the audit expectation gap from the angle of audit importance. Hope is beneficial to the development of audit theory and practice.
【學位授予單位】：東北大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.4

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本文編號：1662933