發(fā)布時(shí)間：2018-07-03 17:14

  本文選題：上市公司 + 注冊會計(jì)師��； 參考：《東北財(cái)經(jīng)大學(xué)》2005年碩士論文

【摘要】：隨著市場經(jīng)濟(jì)的發(fā)展和深入，注冊會計(jì)師審計(jì)質(zhì)量對資本市場的穩(wěn)定和完善起著越來越重要的作用，同時(shí)注冊會計(jì)師審計(jì)質(zhì)量也是會計(jì)師事務(wù)所生命之所在。然而隨著瓊民源、紅光實(shí)業(yè)、東方鍋爐和銀廣夏等上市公司造假案件的頻頻曝光，我國上市公司注冊會計(jì)師審計(jì)質(zhì)量愈加令人擔(dān)憂，資本市場公平基石遭受到前所未有的沖擊，會計(jì)師事務(wù)所生存與發(fā)展面臨著嚴(yán)峻的挑戰(zhàn)。正因?yàn)榇吮疚倪x擇了影響上市公司審計(jì)質(zhì)量的主要因素及改善對策為主題。 全文共分三個(gè)部分，第一部分是導(dǎo)論。首先辨析與說明有關(guān)的主要概念，然后對注冊會計(jì)師審計(jì)質(zhì)量的理論基礎(chǔ)和價(jià)值基礎(chǔ)進(jìn)行了分別論述。第二部分從審計(jì)主體、審計(jì)客體、審計(jì)環(huán)境三個(gè)方面深入剖析了導(dǎo)致我國審計(jì)質(zhì)量低下的主要原因。第三部分為提升中國上市公司注冊會計(jì)師審計(jì)質(zhì)量的對策研究。主要針對第二部分分析的導(dǎo)致我國上市公司注冊會計(jì)師審計(jì)質(zhì)量低下的原因分別提出相應(yīng)的改進(jìn)建議，以期能切實(shí)提高我國上市公司注冊會計(jì)師審計(jì)質(zhì)量。
[Abstract]:With the development and deepening of the market economy, the audit quality of CPA plays a more and more important role in the stability and perfection of the capital market. At the same time, the audit quality of CPA is also the life of the accounting firm. However, with the frequent exposure of fraud cases of listed companies such as Qiong Minyuan, Hongguang Industry, Dongfang Boiler and Silver Guangxia, the audit quality of certified public accountants of listed companies in China has become more and more worrisome, and the foundation stone of equity in the capital market has suffered an unprecedented impact. The existence and development of accounting firms are facing severe challenges. For this reason, this paper chooses the main factors that affect the audit quality of listed companies and the countermeasures to improve them. The paper is divided into three parts, the first part is an introduction. This paper first analyzes the main concepts related to the explanation, and then discusses the theoretical basis and the value basis of the audit quality of CPA. The second part analyzes the main causes of the low audit quality from three aspects: the audit subject, the audit object and the audit environment. The third part is to improve the audit quality of listed companies in China. The second part analyzes the causes of the low audit quality of certified public accountants in China's listed companies, respectively, and puts forward corresponding suggestions to improve the audit quality of certified public accountants in China's listed companies.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.43

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前4條

1 尹爍;我國會計(jì)師事務(wù)所規(guī)模與審計(jì)質(zhì)量的關(guān)系研究[D];東北財(cái)經(jīng)大學(xué);2010年

2 黃法得;會計(jì)師事務(wù)所規(guī)模與盈余質(zhì)量的實(shí)證研究[D];廈門大學(xué);2007年

3 趙志衛(wèi);基于信息噪音的審計(jì)信息質(zhì)量研究[D];重慶大學(xué);2008年

4 張文越;我國注冊會計(jì)師審計(jì)質(zhì)量差異研究[D];吉林財(cái)經(jīng)大學(xué);2012年

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本文編號：2094362