本文選題：注冊會計(jì)師　切入點(diǎn)：審計(jì)質(zhì)量　出處：《新疆農(nóng)業(yè)大學(xué)》2003年碩士論文

【摘要】： 2001年，以證監(jiān)會頒布的《上市公司新股發(fā)行管理辦法》為標(biāo)志，公司股票發(fā)行機(jī)制由原來的行政審批制轉(zhuǎn)換為核準(zhǔn)制。實(shí)行核準(zhǔn)制后，證券監(jiān)管部門將以強(qiáng)制性信息披露作為監(jiān)管重點(diǎn)，而且企業(yè)上市前3年以及上市后的年報均需經(jīng)過注冊會計(jì)師的審計(jì)；一方面，有利于改善中小投資者與機(jī)構(gòu)投資者之間的信息不對稱局面，提高信息披露對投資者的決策有用性；另一方面，核準(zhǔn)制的有效實(shí)施，將在很大程度上依賴于注冊會計(jì)師的高質(zhì)量審計(jì)和恰當(dāng)?shù)膶徲?jì)意見類型。但是，長期以來CPA行業(yè)審計(jì)質(zhì)量低劣而未得到根本改觀的現(xiàn)狀難以保障新制度的實(shí)施績效，改進(jìn)審計(jì)質(zhì)量是當(dāng)務(wù)之急。證監(jiān)會曾出臺“A股補(bǔ)充審計(jì)”，旨在改善上市公司信息披露質(zhì)量及注冊會計(jì)師證券審計(jì)質(zhì)量。本文認(rèn)為，注冊會計(jì)師證券審計(jì)質(zhì)量要真正得到提高，關(guān)鍵在于一個好的制度安排。制度選擇之一就是建立一個可操作的質(zhì)量評價體系和完善的全面質(zhì)量控制體系，為投資者導(dǎo)航引向、趨利避害。本文在參考大量國內(nèi)外相關(guān)研究理論的基礎(chǔ)上，研究了審計(jì)質(zhì)量低劣的理論成因，嘗試構(gòu)建了審計(jì)質(zhì)量替代指標(biāo)的理論體系，包括事務(wù)所審計(jì)質(zhì)量的替代指標(biāo)和單個審計(jì)項(xiàng)目審計(jì)質(zhì)量的替代指標(biāo)，并結(jié)合2001年度年報進(jìn)行了實(shí)證分析；通過對美國和中國審計(jì)質(zhì)量控制體系的對比分析，，揭示我國審計(jì)質(zhì)量控制體系的缺陷以及從美國經(jīng)驗(yàn)得到的啟示，并提出改進(jìn)審計(jì)質(zhì)量的途徑和相關(guān)建議，包括宏觀、中觀、微觀三個層次的全面質(zhì)量管理策略和獨(dú)立審計(jì)經(jīng)營戰(zhàn)略。
[Abstract]:In 2001, the Commission issued the "measures on the administration of the issuance of new shares of listed companies as a symbol, the company stock issuing mechanism by the administrative examination and approval system changed to approval system. The implementation of the approval system, the securities regulatory authorities will be mandatory information disclosure as a regulatory focus, and business city 3 years before and after the listing of the annual report is required after the audit of Certified Public Accountants; on the one hand, is conducive to improve the situation of information asymmetry between investors and institutional investors, improve the information disclosure decision usefulness to investors; on the other hand, the effective implementation of the approval system, the high quality audit will depend on the CPA and proper audit opinion. However, the implementation of performance audit quality status of long CPA industry has not been fundamentally changed and the poor is difficult to guarantee the new system, improve the audit quality is a pressing matter of the moment the Commission. Has issued A Shares Supplementary auditing ", which aims to improve the quality of information disclosure of listed companies and the CPA audit quality. This paper argues that the CPA audit quality to be improved, the key lies in a good system. The system of one choice is to establish a quality evaluation system of operation and improve the comprehensive quality control as to the navigation system, investors, while avoiding disadvantages. Based on a lot of related theories at home and abroad, research the causes of poor quality audit theory, try to build a theoretical system of alternative indicators of audit quality, including alternative indicators of audit quality and audit project single alternative indicators of audit quality, combined with the 2001 annual report the empirical analysis; through the analysis of the United States and Chinese audit quality control system comparison, reveal China's auditing quality control The defects of the system and the Enlightenment from the US experience, and the ways and suggestions to improve the audit quality are put forward, including the macro level, the middle level and the micro level, the three levels of total quality management strategy and the independent audit operation strategy.

【學(xué)位授予單位】：新疆農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 宮玉紅;我國注冊會計(jì)師審計(jì)質(zhì)量的因素分析與改善對策[D];河北大學(xué);2005年

本文編號：1709705