發(fā)布時間：2018-11-05 06:46

【摘要】：近年來，我國證券市場上一系列財務造假案件頻頻曝光，社會公眾在對上市公司會計信息深表憂慮的同時，也對被譽為“經(jīng)濟警察”的注冊會計師的誠信提出了質疑。中國的注冊會計師行業(yè)正面臨一次前所未有的信譽危機，如何提高審計質量、重拾公眾信心，，已成為當前迫在眉睫的問題。在這種背景下，加強對獨立審計質量的研究具有重要的現(xiàn)實意義。 本文以信息經(jīng)濟學和制度經(jīng)濟學的相關理論為起點，透過獨立審計市場中供需雙方的行為分析來考察審計質量的形成機制，為獨立審計質量研究提供了理論基礎。其次，本文通過對有關監(jiān)管部門近年來披露的審計質量檢查、處理情況和已曝光的典型審計失敗案例的分析，揭示了我國證券市場審計質量低下的現(xiàn)狀。接著，文章從上市公司審計需求、注冊會計師審計供給以及審計監(jiān)管三個角度，重點闡述了現(xiàn)階段我國證券市場缺乏高質量審計服務的原因：公司治理的不完善導致獨立審計的自愿性需求嚴重不足，從而使注冊會計師缺乏提高審計質量的內在經(jīng)濟動力；影響注冊會計師主動提供高質量審計服務的制度安排不合理，使注冊會計師鋌而走險——把不真實、不合法的審計報告推向市場；行業(yè)監(jiān)管尚未理順，使得虛假審計報告難以及時發(fā)現(xiàn)，助長了審計師的敗德行為。最后，針對審計質量低下的具體原因，本文提出當前應創(chuàng)造對高質量審計服務自愿需求和主動供給的制度環(huán)境，加強對獨立審計行業(yè)的監(jiān)管，以切實提高證券市場審計質量，并給出若干對策和建議。
[Abstract]:In recent years, a series of financial fraud cases have been exposed frequently in China's securities market. While the public are deeply worried about the accounting information of listed companies, they also question the integrity of the certified public accountants who are known as "economic police". The CPA industry in China is facing an unprecedented credit crisis. How to improve the audit quality and regain public confidence has become an urgent problem. Under this background, it is of great practical significance to strengthen the research on the quality of independent audit. Based on the relevant theories of information economics and institutional economics, this paper investigates the formation mechanism of audit quality through the behavior analysis of both supply and demand in the independent audit market, which provides a theoretical basis for the study of independent audit quality. Secondly, through the analysis of the audit quality inspection, disposal and typical audit failure cases which have been exposed in recent years, this paper reveals the current situation of the low audit quality in China's securities market. Then, the article from the listed company audit demand, CPA audit supply and audit supervision from three angles, The reasons for the lack of high quality audit service in China's securities market at this stage are emphasized: the imperfect corporate governance leads to a serious shortage of voluntary demand for independent audit, which makes certified public accountants lack the inherent economic power to improve the audit quality; The system arrangement of influencing CPA to provide high quality audit service is unreasonable, which makes CPA take the risk to push the untrue and illegal audit report to the market; Industry regulation has not been straightened out, which makes false audit reports difficult to detect in time and encourages auditors' bad behavior. Finally, in view of the specific reasons for the low audit quality, this paper proposes that we should create a system environment for voluntary demand and active supply of high-quality audit services, strengthen the supervision of independent audit industry, so as to improve the audit quality of the securities market. Some countermeasures and suggestions are given.
【學位授予單位】：暨南大學
【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1條

1 蘇哲;注冊會計師審計失敗探究[D];河北大學;2008年

本文編號：2311244