發(fā)布時(shí)間：2018-04-03 08:46

  本文選題：民間審計(jì)　切入點(diǎn)：外部審計(jì)責(zé)任　出處：《江蘇大學(xué)》2005年碩士論文

【摘要】：“經(jīng)濟(jì)越發(fā)展,會(huì)計(jì)越重要�！薄R克思 其實(shí),經(jīng)濟(jì)越發(fā)展,民間審計(jì)也越重要。我國(guó)二十多年來(lái)尤其是上世紀(jì)末前后以來(lái)的經(jīng)濟(jì)飛速發(fā)展已經(jīng)是不爭(zhēng)的事實(shí)。而民間審計(jì),即注冊(cè)會(huì)計(jì)師審計(jì),作為社會(huì)審計(jì)監(jiān)督體系的重要組成部分,也受到了前所未有的重視。 我國(guó)的民間審計(jì)行業(yè)和注冊(cè)會(huì)計(jì)師們,在隨著我國(guó)經(jīng)濟(jì)一起成長(zhǎng)的同時(shí),確實(shí)為經(jīng)濟(jì)的健康發(fā)展、證券市場(chǎng)的培育做出了較大的貢獻(xiàn)。但是,從我國(guó)民間審計(jì)二十多年的發(fā)展歷程也可以看出,在行業(yè)不斷發(fā)展壯大的同時(shí),也伴隨著審計(jì)失敗案例的不斷發(fā)生,給經(jīng)濟(jì)和民間審計(jì)行業(yè)都造成了極為不利的影響。 所以,我國(guó)的審計(jì)理論和實(shí)際工作者們,都投入大量精力,去研究審計(jì)失敗的成因,和尋找防范審計(jì)失敗的對(duì)策。其中,一個(gè)主要方面就是對(duì)審計(jì)責(zé)任體系的研究。試圖通過(guò)系統(tǒng)的責(zé)任體系的建立,去控制審計(jì)失敗的發(fā)生。 而審計(jì)責(zé)任可以分為外部責(zé)任和內(nèi)部責(zé)任兩方面。外部責(zé)任,就是通常講的審計(jì)責(zé)任,包括民事責(zé)任、行政責(zé)任和刑事責(zé)任。內(nèi)部責(zé)任是指在一個(gè)會(huì)計(jì)師事務(wù)所內(nèi)部審計(jì)責(zé)任的劃分、落實(shí)等問題。 由于外部審計(jì)責(zé)任的明確性,所以早已引起各方重視,并做了大量有益的研究。而由于內(nèi)部審計(jì)責(zé)任的不易明確等特點(diǎn),目前在這方面研究并不多,我認(rèn)為這是不全面的。所以,我將本文的研究范圍界定為我國(guó)民間審計(jì)的內(nèi)部責(zé)任體系的研究。 我認(rèn)為,責(zé)任的劃分是責(zé)任體系研究的起點(diǎn),更是責(zé)任體系的重要部分,所以本文的重點(diǎn)就放在了責(zé)任劃分上面,并結(jié)合民間審計(jì)的特點(diǎn),從審計(jì)業(yè)務(wù)內(nèi)容和業(yè)務(wù)環(huán)節(jié)兩大方面建立了較為完整的民間審計(jì)責(zé)任體系。其中:按業(yè)務(wù)內(nèi)容構(gòu)建的責(zé)任體系從業(yè)務(wù)承接、工作委派、督導(dǎo)復(fù)核、專家咨詢、員工招聘、后續(xù)教育六大方面,對(duì)責(zé)任的內(nèi)容作了論述;按業(yè)務(wù)環(huán)節(jié)構(gòu)建的責(zé)任體系按每一審計(jì)項(xiàng)目的業(yè)務(wù)環(huán)節(jié),即計(jì)劃階段、執(zhí)行階段和結(jié)束階段三方面,對(duì)責(zé)任的內(nèi)容進(jìn)行了論述。 另外:由于獨(dú)立性是民間審計(jì)執(zhí)業(yè)的靈魂,所以本文把獨(dú)立性責(zé)任作為整個(gè)責(zé)任體系的基礎(chǔ)予以論述。文章最后還對(duì)民間審計(jì)的保證體系從檢查、員工的考核和
[Abstract]:"the more the economy develops, the more important is accounting."-MarxIn fact, the more economic development, folk audit is also more important.It is an indisputable fact that China's economy has developed rapidly in the past 20 years, especially since the end of last century.As an important part of social audit supervision system, civil audit, that is, CPA audit, has been paid more attention than ever.The private audit industry and certified public accountants in our country have made great contributions to the healthy development of the economy and the cultivation of the securities market while the economy is growing together.However, it can be seen from the development course of our country's folk audit over the past twenty years that, with the continuous development of the industry and the continuous occurrence of the audit failure cases, the economy and the folk audit industry have been greatly adversely affected.Therefore, both the audit theory and the practical workers in our country have invested a lot of energy to study the causes of audit failure and to find countermeasures to prevent audit failure.Among them, one main aspect is to audit responsibility system research.This paper tries to control the audit failure through the establishment of system responsibility system.Audit responsibility can be divided into external responsibility and internal responsibility.External liability is usually referred to as audit liability, including civil liability, administrative liability and criminal liability.Internal responsibility refers to the division and implementation of internal audit responsibility in an accounting firm.Due to the clarity of external audit responsibility, all parties have paid attention to it and have done a lot of useful research.However, due to the indeterminacy of internal audit responsibility, there is not much research in this area, I think this is not comprehensive.Therefore, I define the scope of this article as the study of the internal responsibility system of civil audit in China.In my opinion, the division of responsibility is the starting point of the study of the responsibility system and an important part of the responsibility system. Therefore, the focus of this paper is on the division of responsibility, and combined with the characteristics of folk audit.From two aspects of audit business content and business links, a relatively complete civil audit responsibility system is established.Among them: the responsibility system constructed according to the business content from the business undertaking, work assignment, supervision review, expert consultation, staff recruitment, follow-up education six aspects, the content of responsibility is discussed;The responsibility system constructed according to the business link discusses the content of the responsibility according to the business links of each audit project, that is, the planning stage, the execution stage and the end stage.In addition: independence is the soul of folk audit practice, so this paper discusses independence responsibility as the basis of the whole responsibility system.At the end of the article, the guarantee system of folk audit is reviewed, and the evaluation of employees is also discussed.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.43

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本文編號(hào)：1704471