【摘要】： 獨(dú)立、客觀、公正一直被認(rèn)為是審計(jì)行業(yè)職業(yè)道德中不可或缺的首要內(nèi)容,也是審計(jì)行業(yè)立足社會(huì)獲取公眾信任的根本,而獨(dú)立性則是根本的根本。但是近年來國(guó)內(nèi)外的審計(jì)訴訟案件爆炸使社會(huì)審計(jì)獨(dú)立性遭到了嚴(yán)重的質(zhì)疑。前幾年“瓊民源”、“銀廣夏”,近些年中國(guó)證監(jiān)會(huì)對(duì)會(huì)計(jì)師事務(wù)所的處罰案件,以及國(guó)際上的安然事件、世通事件,由審計(jì)獨(dú)立性缺失導(dǎo)致審計(jì)失敗的例子不勝枚舉,所以對(duì)社會(huì)審計(jì)獨(dú)立性的分析顯得尤為重要。 本文首先介紹了社會(huì)審計(jì)獨(dú)立性研究的目的和意義,綜述總結(jié)了國(guó)內(nèi)外審計(jì)獨(dú)立性研究的現(xiàn)狀;其次對(duì)社會(huì)審計(jì)獨(dú)立性的定義及相關(guān)理論進(jìn)行了闡述,定義了實(shí)質(zhì)上獨(dú)立和形式上獨(dú)立這兩個(gè)重要概念,實(shí)質(zhì)上獨(dú)立和形式上獨(dú)立是審計(jì)獨(dú)立性的兩個(gè)方面,有區(qū)別但又密不可分;隨后詳細(xì)敘述了審計(jì)獨(dú)立性的基礎(chǔ)理論,即委托代理理論、信息理論、博弈理論和契約理論;接著講述了我國(guó)審計(jì)機(jī)構(gòu),注冊(cè)會(huì)計(jì)師和我國(guó)社會(huì)審計(jì)的現(xiàn)狀,提出了我國(guó)社會(huì)審計(jì)獨(dú)立性缺失這一問題,根據(jù)這些現(xiàn)狀和審計(jì)獨(dú)立性的理論,從外部和內(nèi)部?jī)纱笠蛩毓财邆�(gè)方面對(duì)影響?yīng)毩⑿缘囊蛩剡M(jìn)行了分析,包括審計(jì)市場(chǎng)方面、審計(jì)行業(yè)歷史發(fā)展方面、相關(guān)的法律法規(guī)方面、審計(jì)委托模式方面、非審計(jì)服務(wù)方面、與審計(jì)客戶關(guān)系方面、會(huì)計(jì)師事務(wù)所組織形式方面;最后根據(jù)這些因素提出了加強(qiáng)審計(jì)獨(dú)立性的六個(gè)對(duì)策,即改進(jìn)審計(jì)委托模式、健全相關(guān)審計(jì)規(guī)范與監(jiān)管、適時(shí)剝離審計(jì)和非審計(jì)業(yè)務(wù)、嚴(yán)格定期更換主任會(huì)計(jì)師、建立獨(dú)立聲明制、發(fā)展大型會(huì)計(jì)師事務(wù)所。
[Abstract]:Independence, objectivity and impartiality have always been regarded as the most important content of audit profession ethics, and also the basis of the audit profession to gain public trust based on the society, and independence is the fundamental foundation. However, the explosion of audit litigation cases at home and abroad in recent years has seriously questioned the independence of social audit. A few years ago, "Qiong Minyuan" and "Yin Guangxia". In recent years, the China Securities Regulatory Commission's punishment cases against accounting firms, as well as the international Enron incident, the WorldCom incident, and the audit failure caused by the lack of audit independence are numerous examples. Therefore, the analysis of social audit independence is particularly important. This paper first introduces the purpose and significance of the research on the independence of social audit, summarizes the current situation of the research on the independence of audit at home and abroad, and then expounds the definition and related theories of the independence of social audit. This paper defines the two important concepts of substantive independence and formal independence, which are two aspects of audit independence, which are different but inseparable. Then, the basic theory of audit independence is described in detail. That is, principal-agent theory, information theory, game theory and contract theory. According to the present situation and the theory of audit independence, this paper analyzes the influence factors of independence from seven aspects of external and internal factors, including the audit market, the historical development of the audit industry, the relevant laws and regulations. In the aspect of audit entrustment mode, non-audit service, relationship with audit customer, organization form of accounting firm, six countermeasures to strengthen audit independence are put forward according to these factors, that is, improving audit entrustment mode. We will improve relevant auditing standards and supervision, divest audit and non-audit services at the right time, strictly replace the chief accountant on a regular basis, establish an independent declaration system, and develop large accounting firms.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 郭靜;李艷;印紅;;我國(guó)審計(jì)獨(dú)立性的影響因素及解決對(duì)策探討[J];現(xiàn)代企業(yè)教育;2012年09期

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本文編號(hào)：2230950