本文選題：注冊會(huì)計(jì)師審計(jì)行為 + 行為主體��； 參考：《西南財(cái)經(jīng)大學(xué)》2006年碩士論文

【摘要】： 我國的注冊會(huì)計(jì)師審計(jì)市場開始于20世紀(jì)80年代,至今發(fā)展了二十多年。在這段并不長的發(fā)展歷程中,我國的證券市場和注冊會(huì)計(jì)師審計(jì)市場都取得了很大的進(jìn)展,但虛假財(cái)務(wù)信息卻始終困繞著整個(gè)證券市場。2001年國家審計(jì)署抽查了16家國內(nèi)具有上市公司年度會(huì)計(jì)報(bào)表審計(jì)資格的會(huì)計(jì)師事務(wù)所出具的32份審計(jì)報(bào)告,并對21份審計(jì)報(bào)告所涉及的上市公司進(jìn)行了審計(jì)調(diào)查,檢查發(fā)現(xiàn)有14家會(huì)計(jì)師事務(wù)所出具了23份嚴(yán)重失實(shí)的審計(jì)報(bào)告,造成財(cái)務(wù)會(huì)計(jì)虛假信息71.43億元,涉及41名注冊會(huì)計(jì)師。 針對我國注冊會(huì)計(jì)師審計(jì)市場上虛假財(cái)務(wù)信息的泛濫,我國證券監(jiān)管部門采取了積極的措施去整治,我國會(huì)計(jì)理論界也傾注了很多的心血去研究如何遏制。在我國證券監(jiān)管機(jī)構(gòu)的整治和審計(jì)學(xué)術(shù)界的努力下,我國注冊會(huì)計(jì)師審計(jì)市場上虛假財(cái)務(wù)信息的治理有了很大的改觀,但目前現(xiàn)狀還是不容樂觀。2004年國家審計(jì)署組織對16家具有上市公司審計(jì)資格的會(huì)計(jì)師事務(wù)所審計(jì)業(yè)務(wù)質(zhì)量進(jìn)行了檢查,重點(diǎn)延伸檢查了30家上市公司。檢查發(fā)現(xiàn),有14家會(huì)計(jì)師事務(wù)所的37名注冊會(huì)計(jì)師出具的19份審計(jì)報(bào)告存在失實(shí)或疏漏。 在虛假財(cái)務(wù)報(bào)告的治理中,注冊會(huì)計(jì)師審計(jì)作為財(cái)務(wù)報(bào)告對外披露前的最后一道防線,其作用無庸置疑。在我國會(huì)計(jì)理論界上,針對注冊會(huì)計(jì)師審計(jì)進(jìn)行的研究從來就沒停止過,而且也取得了很多有理論意義和實(shí)踐意義的研究成果。注冊會(huì)計(jì)師審計(jì)發(fā)揮作用的關(guān)鍵在于審計(jì)質(zhì)量的高低,審計(jì)質(zhì)量最終在審計(jì)報(bào)告中體現(xiàn),但決定審計(jì)質(zhì)量的則是審計(jì)行為質(zhì)量。本文試圖另劈蹊徑,從注冊會(huì)計(jì)師審計(jì)行為的角度去研究注冊會(huì)計(jì)師審計(jì)的優(yōu)化措施。 行為科學(xué)是運(yùn)用心理學(xué)、社會(huì)學(xué)等相關(guān)學(xué)科的知識,采用系統(tǒng)分析的方法,研究一定組織中人的心理和行為的規(guī)律,從而提高管理者對本組織及其成員行為的預(yù)測、引導(dǎo)和控制能力,以便有效地實(shí)現(xiàn)組織目標(biāo)的科學(xué)。它側(cè)重對個(gè)體行為、群體行為、組織行為進(jìn)行研究。
[Abstract]:The CPA audit market in China began in 1980's and has developed for more than 20 years. In this short period of development, China's securities market and CPA audit market have made great progress. However, false financial information has always been bothering the entire securities market. In 2001, the State Audit Office randomly examined 32 audit reports issued by 16 accounting firms with the qualification to audit the annual accounting statements of listed companies. The audit investigation of the listed companies involved in 21 audit reports shows that 14 accounting firms have issued 23 seriously false audit reports, resulting in 7.143 billion yuan of false information in financial accounting, involving 41 certified public accountants. In view of the flood of false financial information in the audit market of certified public accountants, China's securities regulatory department has taken active measures to rectify it, and the accounting theorists in our country have also devoted a lot of effort to study how to contain it. As a result of the renovation of the securities regulatory bodies in China and the efforts of the auditing academic community, the governance of false financial information in the audit market of certified public accountants in China has greatly improved. However, the current situation is still not optimistic. In 2004, the State Audit Office inspected the audit business quality of 16 accounting firms with audit qualifications of listed companies, with an emphasis on 30 listed companies. The audit found that 19 audit reports issued by 37 CPAs from 14 accounting firms were false or negligent. In the governance of false financial reports, the role of CPA audit as the last line of defense before the disclosure of financial reports is beyond doubt. In the field of accounting theory in our country, the research on CPA audit has never stopped, and has also made a lot of theoretical and practical research results. The key to the role of CPA audit lies in the level of audit quality, which is finally reflected in the audit report, but it is the audit behavior quality that determines the audit quality. This paper tries to study the optimization measures of CPA audit from the angle of CPA audit behavior. Behavioral science is to use the knowledge of psychology, sociology and other related disciplines to study the laws of people's psychology and behavior in a certain organization by using the method of systematic analysis, so as to improve the managers' prediction of the behavior of the organization and its members. Ability to guide and control in order to effectively achieve organizational goals in science. It focuses on individual behavior, group behavior and organizational behavior.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.43

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 吳旭虹;審計(jì)行為研究:回顧和前瞻[J];上海立信會(huì)計(jì)學(xué)院學(xué)報(bào);2004年01期

2 楊雄勝;會(huì)計(jì)本質(zhì):全球性誠信危機(jī)背景下的新思考[J];會(huì)計(jì)研究;2002年11期

3 李爽,吳溪;審計(jì)失敗與證券審計(jì)市場監(jiān)管——基于中國證監(jiān)會(huì)處罰公告的思考[J];會(huì)計(jì)研究;2002年02期

4 王善平;中國獨(dú)立審計(jì)的現(xiàn)實(shí)問題研究[J];審計(jì)研究;2001年02期

5 劉小年,岳陽;行為審計(jì)研究:回顧與啟示[J];審計(jì)研究;2005年02期

，

本文編號：2051761