【摘要】：對(duì)外部審計(jì)服務(wù)的需求起源于為促進(jìn)商業(yè)社會(huì)中契約當(dāng)事人(包括股東、債權(quán)人、管理層以及潛在投資者等)之間的交易順利進(jìn)行。在獨(dú)立審計(jì)市場(chǎng)中,供給和需求雙方是市場(chǎng)中的主體,二者如何運(yùn)動(dòng)直接關(guān)系到獨(dú)立審計(jì)質(zhì)量的高低以及整個(gè)審計(jì)市場(chǎng)的良好運(yùn)作。近幾年國(guó)內(nèi)外出現(xiàn)了的多起會(huì)計(jì)造假和會(huì)計(jì)丑聞事件,并直接導(dǎo)致了為其提供審計(jì)服務(wù)的注冊(cè)會(huì)計(jì)師事務(wù)所的倒閉,使得國(guó)內(nèi)外審計(jì)市場(chǎng)正經(jīng)歷著前所未有的考驗(yàn),在這種情況下研究獨(dú)立審計(jì)的供給與需求就顯得尤為重要。 從經(jīng)濟(jì)學(xué)的相關(guān)理論來看,受托責(zé)任關(guān)系是審計(jì)關(guān)系產(chǎn)生的基礎(chǔ),也是審計(jì)市場(chǎng)產(chǎn)生與發(fā)展的基礎(chǔ),研究審計(jì)活動(dòng)的問題,必然涉及到審計(jì)關(guān)系中的各個(gè)參與方的關(guān)系與行為。獨(dú)立審計(jì)質(zhì)量是獨(dú)立審計(jì)的社會(huì)需求和注冊(cè)會(huì)計(jì)師行業(yè)自身服務(wù)能力的有機(jī)統(tǒng)一,作為獨(dú)立審計(jì)的需求方,它通過市場(chǎng)選擇引導(dǎo)著注冊(cè)會(huì)計(jì)師的行為,間接地影響著獨(dú)立審計(jì)質(zhì)量。在資本市場(chǎng)高度發(fā)達(dá)的今天,獨(dú)立的外部審計(jì)已經(jīng)成為市場(chǎng)中必要的制度安排,對(duì)提高市場(chǎng)的資源配置效率發(fā)揮了重要作用。但另一方面,外部審計(jì)服務(wù)存在著嚴(yán)重的信息不對(duì)稱,如果審計(jì)師不能提供對(duì)財(cái)務(wù)報(bào)表的公允鑒證,那么,將會(huì)加劇交易當(dāng)事人的信息風(fēng)險(xiǎn),此時(shí),審計(jì)便是無效率的。與此同時(shí)審計(jì)市場(chǎng)也存在克服市場(chǎng)失靈,提高審計(jì)效率的監(jiān)管。 在我國(guó),由于一些特有的體制(如公司治理不完善等)導(dǎo)致獨(dú)立審計(jì)的自愿性需求嚴(yán)重不足,從而使得注冊(cè)會(huì)計(jì)師缺乏提高自身執(zhí)業(yè)質(zhì)量的內(nèi)在經(jīng)濟(jì)動(dòng)力,同時(shí)對(duì)審計(jì)師的法規(guī)約束相對(duì)不足,以致使得注冊(cè)會(huì)計(jì)師鋌而走險(xiǎn)——把不真實(shí)、不合法的審計(jì)報(bào)告推向市場(chǎng)。 因此,筆者通過運(yùn)用供求理論具體對(duì)供給與需求雙方進(jìn)行探討,分析目前的供求雙方的現(xiàn)實(shí)特征以及存在的問題。然后運(yùn)用經(jīng)濟(jì)學(xué)中的博弈論對(duì)供給方和需求方的矛盾運(yùn)動(dòng)進(jìn)行系統(tǒng)的分析,從而找出提高目前審計(jì)市場(chǎng)審計(jì)質(zhì)量的途徑,并將得出的分析模型運(yùn)用到我國(guó)目前的獨(dú)立審計(jì)市場(chǎng)的供求雙方中,從而提出改善目前我國(guó)審計(jì)供求現(xiàn)狀的建議。
[Abstract]:The demand for external audit services originates in facilitating the smooth conduct of transactions between contract parties (including shareholders creditors management and potential investors) in a business society. In the independent audit market, supply and demand are the main body of the market. How to move the two is directly related to the quality of independent audit and the good operation of the audit market as a whole. In recent years, there have been many accounting fraud and accounting scandals at home and abroad, which directly led to the closure of the CPA firms that provide audit services, making the audit market at home and abroad undergo an unprecedented test. In this case, it is particularly important to study the supply and demand of independent audit. From the related theory of economics, the relationship of fiduciary responsibility is the basis of audit relationship, and it is also the basis of the emergence and development of audit market. The study of audit activities is bound to involve the relationship and behavior of each participant in audit relationship. The quality of independent audit is the organic unity of the social demand of independent audit and the service ability of CPA profession. As the demand side of independent audit, it guides the behavior of CPA through market choice. Indirectly affect the quality of independent audit. In today's highly developed capital market, independent external auditing has become a necessary institutional arrangement in the market and has played an important role in improving the efficiency of resource allocation in the market. On the other hand, there is serious information asymmetry in the external audit service. If the auditor can not provide fair authentication of the financial statements, it will aggravate the information risk of the parties to the transaction. At this time, the audit is inefficient. At the same time, the audit market also has the supervision to overcome the market failure and improve the audit efficiency. In our country, due to some special systems (such as imperfect corporate governance, etc.), there is a serious shortage of voluntary demand for independent audit, which makes CPA lack of internal economic power to improve the quality of their own practice. At the same time, the regulations on auditors are relatively inadequate, which makes CPA take the risk of putting untrue and illegal audit reports on the market. Therefore, by using the theory of supply and demand to discuss the supply and demand of both sides, the author analyzes the current supply and demand of the actual characteristics of both sides as well as the existing problems. Then using the game theory in economics to analyze the contradiction between supply and demand, and find out the way to improve the audit quality of audit market. The analysis model is applied to the supply and demand of the independent audit market in China, and some suggestions are put forward to improve the present situation of audit supply and demand in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 胡曉;;公司業(yè)績(jī)與審計(jì)需求分析[J];中山大學(xué)研究生學(xué)刊(社會(huì)科學(xué)版);2007年03期

相關(guān)碩士學(xué)位論文 前3條

1 陳修浩;基于經(jīng)濟(jì)學(xué)視角下管理舞弊導(dǎo)向?qū)徲?jì)研究[D];長(zhǎng)沙理工大學(xué);2010年

2 何麗;審計(jì)委員會(huì)與審計(jì)師變更：經(jīng)驗(yàn)證據(jù)[D];河北大學(xué);2007年

3 陳涓;上市公司年報(bào)審計(jì)意見信息含量研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2012年

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本文編號(hào)：2285707