論中國證券市場的獨立審計環(huán)境——獨立審計環(huán)境在個案中的具體分析
發(fā)布時間：2018-07-29 08:46
【摘要】： 近年來，國內(nèi)多家上市公司接連被揭露出嚴重的會計造假事件，投資者對獨立審計提出諸多質(zhì)疑，注冊會計師的信譽一落千丈。 本文試圖通過一個新的角度——審計環(huán)境來研究獨立審計。筆者認為審計環(huán)境是審計活動賴以產(chǎn)生、存在和發(fā)展的環(huán)境，是審計活動所處特定發(fā)展階段的客觀條件，是一個錯綜復雜的、由多種因素構(gòu)成的、龐大的統(tǒng)一體。審計環(huán)境處于審計理論結(jié)構(gòu)的較高層次；審計環(huán)境影響著審計實踐活動，并最終影響著公開會計信息披露的質(zhì)量。 本文對中國證券市場的獨立審計環(huán)境進行了深入的剖析，指出現(xiàn)有審計環(huán)境在社會文化、監(jiān)管體制和監(jiān)管政策、公司治理、市場環(huán)境等諸多方面存在的缺陷。在此基礎上，本文全面分析了在深圳證券交易所上市的AA股份有限公司的具體審計環(huán)境，進一步闡述具體審計環(huán)境從多方面對獨立審計產(chǎn)生的重大影響。 最后，，筆者針對我國證券市場審計環(huán)境存在的缺陷提出了進一步完善的建議。
[Abstract]:In recent years, a number of listed companies in China have been exposed to serious accounting fraud, investors have raised a lot of doubts about independent audit, and the reputation of certified public accountants has plummeted. This paper attempts to study independent audit through a new perspective-audit environment. The author thinks that audit environment is the environment on which audit activities come into being, exist and develop. It is the objective condition of the specific development stage of audit activities. It is a complicated, multi-factor and huge unity. The audit environment is in the higher level of the audit theory structure, and the audit environment affects the audit practice activities, and ultimately affects the quality of the disclosure of public accounting information. This paper makes a deep analysis of the independent audit environment of China's securities market, and points out the defects of the existing audit environment in many aspects, such as social culture, supervision system and policy, corporate governance, market environment, and so on. On this basis, this paper comprehensively analyzes the specific audit environment of AA Co., Ltd. listed on Shenzhen Stock Exchange, and further expounds the great influence of the specific audit environment on independent audit from many aspects. Finally, the author puts forward some suggestions to improve the audit environment of China's securities market.
【學位授予單位】：對外經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.6
本文編號：2152132
[Abstract]:In recent years, a number of listed companies in China have been exposed to serious accounting fraud, investors have raised a lot of doubts about independent audit, and the reputation of certified public accountants has plummeted. This paper attempts to study independent audit through a new perspective-audit environment. The author thinks that audit environment is the environment on which audit activities come into being, exist and develop. It is the objective condition of the specific development stage of audit activities. It is a complicated, multi-factor and huge unity. The audit environment is in the higher level of the audit theory structure, and the audit environment affects the audit practice activities, and ultimately affects the quality of the disclosure of public accounting information. This paper makes a deep analysis of the independent audit environment of China's securities market, and points out the defects of the existing audit environment in many aspects, such as social culture, supervision system and policy, corporate governance, market environment, and so on. On this basis, this paper comprehensively analyzes the specific audit environment of AA Co., Ltd. listed on Shenzhen Stock Exchange, and further expounds the great influence of the specific audit environment on independent audit from many aspects. Finally, the author puts forward some suggestions to improve the audit environment of China's securities market.
【學位授予單位】：對外經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.6
【引證文獻】
相關碩士學位論文 前3條
1 謝丹妮;審計環(huán)境對CPA審計意見的影響[D];西南財經(jīng)大學;2006年
2 黃堯;審計環(huán)境對審計判斷的影響研究[D];東北財經(jīng)大學;2007年
3 鄭祥迪;審計環(huán)境視角下審計風險的收費補償研究[D];陜西師范大學;2012年
本文編號：2152132
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