本文選題：上市公司會(huì)計(jì)信息質(zhì)量 + 審計(jì)獨(dú)立性�。� 參考：《東北財(cái)經(jīng)大學(xué)》2003年碩士論文

【摘要】： 上市公司的會(huì)計(jì)信息質(zhì)量對(duì)一個(gè)國(guó)家資本市場(chǎng)的發(fā)展具有舉足輕重的作用。我國(guó)目前上市公司的會(huì)計(jì)信息質(zhì)量不高，原因是多方面的，其中獨(dú)立審計(jì)制度作為保證上市公司會(huì)計(jì)信息質(zhì)量的外部制度安排之一，負(fù)有不可推卸的責(zé)任。文章試圖通過(guò)對(duì)審計(jì)環(huán)境和審計(jì)方法兩方面存在問(wèn)題的分析來(lái)揭示導(dǎo)致審計(jì)失敗的原因。從而提出只有在保證審計(jì)獨(dú)立性的前提下，切實(shí)有效的提高審計(jì)質(zhì)量，才能保障審計(jì)報(bào)告的可信度。 筆者首先從審計(jì)獨(dú)立性和審計(jì)質(zhì)量?jī)纱蠓矫嫒胧�，結(jié)合大量的事實(shí)材料，剖析了我國(guó)目前審計(jì)行業(yè)中存在的問(wèn)題。其次，筆者通過(guò)對(duì)美國(guó)近年來(lái)審計(jì)失敗案例的原因分析，從審計(jì)獨(dú)立性的缺失，審計(jì)人員自身的問(wèn)題所在和同業(yè)互查的形同虛設(shè)等方面分析了美國(guó)審計(jì)失敗案件的原因，并通過(guò)對(duì)美國(guó)審計(jì)改革的分析，，從中得出一些對(duì)我國(guó)審計(jì)事業(yè)發(fā)展的有益借鑒!最后，針對(duì)我國(guó)審計(jì)的現(xiàn)狀和存在問(wèn)題，結(jié)合美國(guó)審計(jì)改革的有益借鑒，筆者提出了8點(diǎn)具體建議。在保證審計(jì)獨(dú)立性方面，筆者認(rèn)為，應(yīng)從(1)改革審計(jì)收費(fèi)方式，(2)擴(kuò)大事務(wù)所規(guī)模，(3)建立宣傳途徑，(4)提高違約成本四個(gè)方面入手；在提高審計(jì)質(zhì)量方面，筆者認(rèn)為，應(yīng)從(1)轉(zhuǎn)變審計(jì)模式，(2)改進(jìn)審計(jì)實(shí)務(wù)操作，(3)改善人力資源配置機(jī)制，(4)加強(qiáng)中注協(xié)質(zhì)量監(jiān)管四個(gè)方面入手。采取多管齊下的治理措施，治理我國(guó)上市公司審計(jì)制度失衡的問(wèn)題。 總之，只有健全和完善相關(guān)的審計(jì)環(huán)境和治理機(jī)制，建立客觀、公正、高質(zhì)、有效的獨(dú)立審計(jì)制度，才能為我國(guó)上市公司的會(huì)計(jì)信息把好“質(zhì)量監(jiān)督”關(guān)。
[Abstract]:The quality of accounting information plays an important role in the development of a country's capital market. At present, the quality of accounting information of listed companies in China is not high, there are many reasons, among which the independent audit system, as one of the external institutional arrangements to guarantee the quality of accounting information of listed companies, bears the unshirkable responsibility. This paper attempts to reveal the causes of audit failure by analyzing the problems in audit environment and audit methods. It is suggested that the credibility of the audit report can be guaranteed only by improving the audit quality effectively and effectively on the premise of ensuring the independence of the audit. Firstly, from two aspects of audit independence and audit quality, combined with a large number of factual materials, the author analyzes the problems existing in the audit industry in China at present. Secondly, the author analyzes the causes of American audit failure cases in recent years, from the lack of audit independence, the auditors' own problems and the nothingness of the audit failure cases in the United States, the author analyzes the reasons of the audit failure cases in the United States. And through the analysis of the American audit reform, we can draw some useful reference for the development of our country's audit cause. Finally, in view of the present situation and existing problems of audit in our country, combined with the beneficial reference of American audit reform, the author puts forward 8 concrete suggestions. In order to ensure the audit independence, the author thinks that we should start with the following four aspects: 1) to reform the audit fee system (2) to expand the scale of the firm and 3) to establish a propaganda approach to raise the cost of breach of contract, and 4) to improve the audit quality. We should start with the following four aspects: 1) to change the audit mode and 2) to improve the practical operation of audit; 3) to improve the mechanism of human resource allocation; (4) to strengthen the quality supervision of the CCPA. Adopt multi-pronged management measures to deal with the imbalance of audit system of listed companies in China. In a word, only by perfecting the audit environment and governance mechanism, establishing an objective, fair, high quality and effective independent audit system, can the accounting information of listed companies in our country be "supervised by quality".
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 楊雪梅;基于虛擬財(cái)務(wù)報(bào)告治理的無(wú)形資產(chǎn)審計(jì)研究[D];中南大學(xué);2005年

2 楊雪梅;基于虛假財(cái)務(wù)報(bào)告治理的無(wú)形資產(chǎn)審計(jì)研究[D];中南大學(xué);2005年

本文編號(hào)：1931826