本文選題：獨立審計質量 + 獨立性��； 參考：《四川大學》2005年碩士論文

【摘要】：近年來,不斷暴光的大公司財務舞弊事件,使得整個會計職業(yè)界面臨了前所未有的信譽危機。獨立審計質量問題成為焦點。獨立審計質量,即獨立審計工作的優(yōu)劣程度,包括獨立審計工作過程的優(yōu)劣程度,以及作為獨立審計工作結果的審計報告或審計意見的優(yōu)劣程度。 獨立審計信息作為獨立審計業(yè)務活動的載體,其質量特征至少包括獨立性、客觀性和可靠性。其中,可靠性是高質量獨立審計信息的核心特征;獨立性與客觀性則是基礎特征,是確保獨立審計信息可靠必不可少的兩大質量。獨立審計質量的衡量標準,是指與獨立審計活動有關的各利益團體,從其各自的利益角度出發(fā)看待獨立審計質量的一種判定依據(jù)。從實體理性的角度,獨立審計質量應該以審計結果達到獨立審計目標的有效性來衡量;從程序理性的角度,獨立審計質量可以獨立審計工作是否遵循了理性的程序來衡量。這些理性程序對獨立審計活動而言,主要是獨立性規(guī)則和以獨立審計準則為核心內容的獨立審計職業(yè)標準。獨立審計質量的衡量標準框架與獨立審計信息的質量特征體系存在著明確的對應關系。 獨立審計質量分析的傳統(tǒng)獨立性框架至少存在兩大無法克服的局限性:一是注冊會計師不可能保持絕對的獨立;二是獨立性并不足以保證審計質量。文章構建了一個以可靠性為核心的獨立審計質量分析框架。在這個框架中,可靠性被視為外部獨立審計的基石,也是我們進行獨立審計質量分析的核心和立足
[Abstract]:In recent years, the accounting profession is facing an unprecedented credit crisis due to the financial fraud of large companies.Independent audit quality issues become the focus.The quality of independent audit, that is, the quality of independent audit, including the quality of the process of independent audit, as well as the quality of the audit report or audit opinion as the result of independent audit.As the carrier of independent audit activities, the quality characteristics of independent audit information include independence, objectivity and reliability at least.Among them, reliability is the core feature of high quality independent audit information, and independence and objectivity are the basic characteristics, which are the two essential qualities to ensure the reliability of independent audit information.The measure standard of independent audit quality refers to each interest group concerned with independent audit activity. It is a basis for judging independent audit quality from the angle of their own interests.From the perspective of entity rationality, the quality of independent audit should be measured by the effectiveness of the audit results to achieve the objective of independent audit, and from the point of view of procedural rationality, the quality of independent audit can be measured according to rational procedures.These rational procedures for independent audit activities are mainly independent rules and independent auditing standards with the core content of independent audit standards.There is a clear relationship between the standard framework of independent audit quality and the quality characteristic system of independent audit information.There are at least two insurmountable limitations in the traditional independent framework of independent audit quality analysis: one is that CPA can not maintain absolute independence; the other is independence is not enough to guarantee audit quality.This paper constructs an independent audit quality analysis framework with reliability as the core.In this framework, reliability is regarded as the cornerstone of external independent audit, and it is also the core and foothold of our independent audit quality analysis.
【學位授予單位】：四川大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.4

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本文編號：1762931