本文選題：審計師法律責任 + 審計質(zhì)量��； 參考：《湖南大學》2007年碩士論文

【摘要】： 市場經(jīng)濟是法制經(jīng)濟,法律是維護市場經(jīng)濟健康有序發(fā)展的重要機制。審計師作為維護資本市場秩序的“經(jīng)濟警察”,同樣需要法律制度的調(diào)節(jié)。那么,審計師法律責任如何安排才能達到提高審計質(zhì)量的目的?這個問題對于完善我國市場經(jīng)濟法制建設尤為重要。 本文圍繞“審計師法律責任安排與審計質(zhì)量的關(guān)系”展開研究。首先,從法理學的角度探索審計師法律責任安排與審計質(zhì)量的內(nèi)在聯(lián)系。法律是保證審計師的公信力成為可能的前提條件,審計師法律責任有解決沖突、溝通期望、懲罰違法違規(guī)審計師、補償受害者、教育審計師提高審計質(zhì)量的功能。法律責任安排的最終目的是威懾審計師提高審計質(zhì)量,審計質(zhì)量的高低應該成為審計師是否需要承擔法律責任的根本依據(jù)。實現(xiàn)法律責任對審計師提高審計質(zhì)量最佳威懾的前提條件是堅持法理學中關(guān)于追究法律責任的五個原則:責任法定原則、責任平等原則、責任自負原則、責任相當原則、重在教育原則。其次,我們選取《1.9規(guī)定》發(fā)布前后即2002年和2003年的滬深兩市A股上市公司為研究對象,實證審計師法律責任的加重對審計質(zhì)量的影響,結(jié)果表明法律責任的加重沒有促進審計師提高審計質(zhì)量或?qū)徲嫪毩⑿?也沒有增強審計師的法律風險意識,審計師法律責任體系特別是民事法律責任體系存在許多問題,未能發(fā)揮應有的作用。最后,根據(jù)理論分析提出的原則并結(jié)合實證考察的結(jié)果,就審計師行政責任、刑事責任尤其是民事責任存在的缺陷,提出為提高審計質(zhì)量優(yōu)化審計師法律責任安排的政策建議。
[Abstract]:Market economy is a legal economy, and law is an important mechanism to maintain the healthy and orderly development of market economy. Auditor, as an economic policeman who maintains the order of capital market, also needs the regulation of legal system. So, how can auditor's legal responsibility be arranged to achieve the purpose of improving audit quality? This problem is particularly important to perfect the legal construction of market economy in China. This paper focuses on the relationship between auditor's legal liability arrangement and audit quality. First of all, it explores the internal relationship between auditor's legal liability arrangement and audit quality from the point of view of jurisprudence. Law is the precondition to guarantee auditor's credibility. Auditor's legal responsibility has the function of resolving conflicts, communicating expectations, punishing illegal auditors, compensating victims and educating auditors to improve audit quality. The ultimate purpose of legal liability arrangement is to deter auditors to improve audit quality. The prerequisite for realizing the best deterrent of legal liability to auditors to improve audit quality is to adhere to the five principles of jurisprudence on the investigation of legal liability: legal principle of liability, principle of equality of responsibility, principle of responsibility conceit, principle of equal responsibility, principle of liability equivalence. Emphasis is placed on the principles of education. Secondly, we choose the A-share listed companies of Shanghai and Shenzhen stock markets in 2002 and 2003 before and after the release of < 1.9 regulation > as the research object, and the impact of the increase of the legal liability of auditors on the audit quality. The results show that the aggravation of legal liability does not promote the auditor to improve the audit quality or audit independence, nor does it enhance the auditor's legal risk consciousness. There are many problems in the auditor's legal liability system, especially in the civil legal liability system. Fail to play its due role. Finally, according to the principles put forward by the theoretical analysis and the results of empirical investigation, this paper puts forward some policy suggestions to optimize the arrangement of auditors' legal liability in order to improve the audit quality, with regard to the defects of auditor's administrative liability, criminal liability, especially civil liability.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：D922.27;F239.22

【引證文獻】

相關(guān)碩士學位論文 前1條

1 王胤宇;法律責任制度安排對審計質(zhì)量影響的實證研究[D];西南財經(jīng)大學;2010年

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本文編號：1994323