本文選題：社會審計 + 審計獨(dú)立性��； 參考：《上海海運(yùn)學(xué)院》2002年碩士論文

【摘要】： 目前，國內(nèi)外的方方面面都對注冊會計師社會審計質(zhì)量、注冊會計師社會審計的獨(dú)立性喪失、注冊會計師審計丑聞、注冊會計師誠信危機(jī)等事件異常關(guān)注，可以說在全球范圍內(nèi)普遍掀起了一股“質(zhì)疑社會審計的信譽(yù)和質(zhì)量”、“質(zhì)疑注冊會計師誠信”的運(yùn)動，這些質(zhì)疑來源于各個方面：諸如政府的關(guān)注、企業(yè)的考慮、注冊會計師管理機(jī)構(gòu)擔(dān)心、會計信息使用者關(guān)注等等；可以說已經(jīng)在全球范圍內(nèi)掀起了一場“社會審計獨(dú)立性”、“注冊會計師誠信體系缺陷”的探討和修訂運(yùn)動，對于目前的注冊會計師社會審計來說是一項(xiàng)高要求、徹底的改革運(yùn)動。如何提高社會審計質(zhì)量、確保注冊會計師獨(dú)立性、如何恢復(fù)注冊會計師誠信體系，已成為當(dāng)今世界政府、注冊會計師協(xié)會等機(jī)構(gòu)和投資者等目前最重要的一件事。要以高社會審計的質(zhì)量的關(guān)鍵是從審計的本質(zhì)角度出發(fā)探討審計質(zhì)量的影響因素，從而針對這些因素提出可行的解決措施。 本文主要圍繞導(dǎo)致社會審計質(zhì)量下降的原因、注冊會計師喪失獨(dú)立性的原因展開分析，希望能夠針對這些現(xiàn)象提出一些有利于提高社會審計獨(dú)立性和社會審計質(zhì)量的有效措施。 文章主要從分析導(dǎo)致社會審計質(zhì)量下降的原因和分析導(dǎo)致注冊會計師喪失獨(dú)立性的原因和手段的表現(xiàn)形式、通過審計市場機(jī)制和結(jié)構(gòu)與審計質(zhì)量的關(guān)系、審計違規(guī)成本與審計質(zhì)量的關(guān)系、審計屬性與審計質(zhì)量的關(guān)系等問題出發(fā)、系統(tǒng)地分析了審計業(yè)務(wù)三方關(guān)系以及市場因素，從中尋找出解決問題的方法。 文章論述了如何提高社會審計質(zhì)量的思路主要是采用分析目前社會審計質(zhì)量的現(xiàn)狀以及造成的影響，進(jìn)一步分析影響社會審計質(zhì)量的若干問題，在這些問題深入分析的基礎(chǔ)上提出了一些可行解決措施。文章共分六章，分成三大部分：第一部分即第一章，主要介紹目前的社會審計質(zhì)量的狀況和所造成不良影響；第二部分由第二章、第三章、第四章、第五章組成，詳細(xì)分析了影響社會審計質(zhì)量的四個問題，分別是社會審計產(chǎn)生原因、社會審計獨(dú)立性、社會審計市場機(jī)制及社會審計違規(guī)成本；第三部分即文章第六章，闡述了一些提高社會審計質(zhì)量的設(shè)想與方法，諸如變更委托機(jī)制、提高違規(guī)成本等。 解決如何保證社會審計質(zhì)量、保證注冊會計師的獨(dú)立性、恢復(fù)注冊會計師的誠信 體系，是關(guān)系到社會審計的發(fā)展和社會經(jīng)濟(jì)市場正常運(yùn)轉(zhuǎn)的關(guān)鍵問題。目前國內(nèi)外無 論是政府、企業(yè)、投資者還是注冊會計師協(xié)會等都對這些問題特別關(guān)注。 本文通過詳細(xì)地分析導(dǎo)致審計質(zhì)量下降的原因，，深入分析在審計理論、審計獨(dú)立 性、審計市場、違規(guī)成本等方面存在的缺陷，提出諸如變更審計委托體系、第四方鑒 證制度等措施，希望能夠在實(shí)際當(dāng)中對于提高審計質(zhì)量起到一定作用。
[Abstract]:At present, all aspects at home and abroad are concerned about the quality of CPA social audit, the loss of the independence of CPA social audit, the audit scandal of CPA, the credit crisis of CPA and other events. It can be said that a "question of the reputation and quality of social audit" has been set up worldwide. The movement of Certified Public Accountants' honesty comes from various aspects, such as the concern of the government, the consideration of the enterprise, the concern of the CPA management institutions, the attention of the users of accounting information and so on; it can be said that a "independence of social audit" has been set off in the world, and the discussion of the defects of the integrity system of CPA And the revised movement is a high demand and complete reform movement for the current CPA social audit. How to improve the quality of the social audit, ensure the independence of the certified public accountants and how to restore the CPA integrity system have become the most important of the current world government, the CPA institution and the investors. One thing. The key to the quality of the high social audit is to discuss the influence factors of audit quality from the essence of the audit, so as to put forward feasible solutions to these factors.
This paper focuses on the reasons for the decline of the quality of social audit and the analysis of the reasons for the loss of independence of CPA. It is hoped that some effective measures to improve the independence of social audit and the quality of social audit can be put forward in the hope of these phenomena.
The article mainly analyzes the reasons for the decline of the quality of social audit and the analysis of the reasons for the loss of independence of the certified public accountants and the form of the means, the relationship between audit market mechanism and structure and audit quality, the relationship between audit irregularities cost and audit quality, and the relationship between audit quality and audit quality, and so on. The three party relationship and market factors of audit business are analyzed, and the way to solve the problem is found out.
This paper discusses how to improve the quality of social audit, mainly by analyzing the present situation of the quality of social audit and the impact of it, further analyzing some problems affecting the quality of social audit, and putting forward some feasible solutions on the basis of the in-depth analysis of these problems. The article is divided into six chapters and divided into three parts. The first chapter, the first chapter, mainly introduces the current situation of the quality of social audit and its adverse effects. The second part is composed of second chapters, third chapters, fourth chapters and fifth chapters, and analyzes the four problems that affect the quality of social audit in detail, which are the causes of social audit, the independence of social audit, the market mechanism of social audit and the market mechanism. The third part, the sixth chapter of the article, expounds some ideas and methods to improve the quality of social audit, such as changing the Commission mechanism and improving the cost of violation.
How to ensure the quality of social audit, guarantee the independence of certified public accountants, and restore the integrity of certified public accountants.
System is a key issue related to the development of social auditing and the normal operation of social and economic market.
The government, enterprises, investors and CPA are all concerned about these issues.
Through detailed analysis of the reasons leading to the decline of audit quality, this paper analyzes in depth the audit theory and audit independence.
Defects such as sex, audit market, violation cost and other aspects, such as changing Audit Entrustment System.
Certification system and other measures, hoping to play a certain role in improving audit quality in practice.
【學(xué)位授予單位】：上海海運(yùn)學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2002
【分類號】：F239.0

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本文編號：2027437