本文選題：委托代理 + 注冊會計師（CPA）��； 參考：《西安理工大學(xué)》2003年碩士論文

【摘要】： 歷史發(fā)展到21世紀(jì)，我國CPA行業(yè)在取得快速發(fā)展與長足進(jìn)步的同時也暴露出了一系列嚴(yán)重問題，CPA審計質(zhì)量低下已經(jīng)嚴(yán)重?fù)p害了行業(yè)的社會形象，并引發(fā)行業(yè)“誠信”危機(jī)。如何提高CPA審計質(zhì)量，重塑行業(yè)誠信道德，成為CPA職業(yè)界別無選擇的首要問題，加強(qiáng)對我國證券市場CPA審計質(zhì)量的研究乃當(dāng)務(wù)之急。 本文以委托代理理論作為研究CPA審計質(zhì)量的理論基礎(chǔ)，從降低代理成本的角度分析了CPA審計服務(wù)市場的產(chǎn)生，并通過對該市場中委托代理關(guān)系及信息不對稱現(xiàn)象的分析探究了該市場中CPA的“逆向選擇”和“道德風(fēng)險”問題，為CPA審計質(zhì)量研究提供了理論支持。其次，，本文通過對我國審計監(jiān)管部門近年所查處和披露的CPA審計質(zhì)量問題進(jìn)行了分析，揭示了我國CPA審計質(zhì)量的現(xiàn)狀，并以獨(dú)立審計準(zhǔn)則為準(zhǔn)繩，分析了“中天勤”事務(wù)所在“銀廣夏”審計項(xiàng)目中的違規(guī)行為，研究發(fā)現(xiàn)中天勤違反了獨(dú)立審計準(zhǔn)則對應(yīng)收賬款函證程序、審計工作底稿復(fù)核程序、分析性復(fù)核程序等的要求。接著，本文通過CPA審計服務(wù)市場中上市公司高質(zhì)量的審計需求不足、CPA行業(yè)高質(zhì)量的供給失效及CPA審計質(zhì)量監(jiān)管體系的不完善三方面探討了我國CPA審計質(zhì)量低下的原因。最后，針對審計質(zhì)量低下的具體原因，本文就如何提高提高我國CPA審計質(zhì)量提出了若干對策和建議，并充分借鑒了美國《薩班斯-奧克斯萊法案》，以加強(qiáng)對我國CPA審計質(zhì)量的監(jiān)管。
[Abstract]:In the 21st century, China's CPA industry has made rapid development and great progress. At the same time, a series of serious problems have been exposed. The low quality of CPA audit has seriously damaged the social image of the industry and caused the crisis of "integrity" of the industry. How to improve the quality of CPA audit, reshape the integrity of the industry, become the CPA profession has no choice of the first problem, strengthen the study of the quality of CPA audit in China's securities market is the top priority. In this paper, the principal-agent theory is used as the theoretical basis for the study of CPA audit quality, and the emergence of CPA audit service market is analyzed from the angle of reducing agency cost. Through the analysis of principal-agent relationship and information asymmetry in this market, this paper probes into the problems of "adverse selection" and "moral hazard" of CPA in this market, which provides theoretical support for the study of CPA audit quality. Secondly, by analyzing the problems of CPA audit quality investigated and disclosed by our country's audit supervision department in recent years, this paper reveals the present situation of CPA audit quality in China, and takes the independent audit standard as the yardstick. This paper analyzes the illegal behavior of Zhongtianqin in the audit project of Yinguangxia, and finds out that Zhongtianqin has violated the requirements of the independent audit standard on the procedure of checking accounts receivable, the procedure of reviewing the audit work manuscript, the procedure of analytical review, and so on. Then, this paper discusses the reasons for the low quality of CPA audit quality in China through three aspects: the lack of high quality audit demand of listed companies in CPA audit service market and the failure of high-quality supply of CPA industry and the imperfect supervision system of CPA audit quality. Finally, in view of the specific reasons for the low audit quality, this paper puts forward some countermeasures and suggestions on how to improve the audit quality of CPA in China. It also draws lessons from Sarbanes-Oxley Act in order to strengthen the supervision of CPA audit quality in China.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前4條

1 費(fèi)愛華;非標(biāo)準(zhǔn)無保留審計意見影響因素的實(shí)證研究[D];重慶大學(xué);2004年

2 吳江;注冊會計師的非審計服務(wù)與審計獨(dú)立性的相關(guān)研究[D];重慶大學(xué);2007年

3 肖文強(qiáng);審計信息質(zhì)量問題研究[D];山西財經(jīng)大學(xué);2006年

4 秦怡冰;我國注冊會計師非審計服務(wù)問題研究[D];山西財經(jīng)大學(xué);2010年

本文編號：1898929