【摘要】： 近年發(fā)生了很多會(huì)計(jì)的舞弊案,這不但令公司本身信譽(yù)瀕臨破產(chǎn),更會(huì)使會(huì)計(jì)師專業(yè)的信用也招致投資人的強(qiáng)烈質(zhì)疑。會(huì)計(jì)業(yè)生態(tài)的劇烈改變與沖擊,也使得近年來會(huì)計(jì)師的法律訴訟風(fēng)潮的發(fā)展幾近極致狀態(tài)。會(huì)計(jì)師面臨強(qiáng)大的訴訟壓力,不若從前僅是花費(fèi)較高的成本在輕薄的訴訟上而已,其所承受的將是可能破產(chǎn)倒閉之風(fēng)險(xiǎn)。 隨著審計(jì)服務(wù)市場的激烈競爭,審計(jì)風(fēng)險(xiǎn)的加劇,會(huì)計(jì)師事務(wù)所執(zhí)業(yè)環(huán)境的巨大變化,迫使會(huì)計(jì)師事務(wù)所為尋求發(fā)展而拓展新的會(huì)計(jì)服務(wù)市場,即非審計(jì)服務(wù)。安然事件的發(fā)生,使大多數(shù)會(huì)計(jì)學(xué)者認(rèn)為事務(wù)所開展非審計(jì)服務(wù)有損于審計(jì)業(yè)務(wù)的獨(dú)立性,導(dǎo)致審計(jì)質(zhì)量的下降,無形中加大了事務(wù)所所面臨的法律風(fēng)險(xiǎn),進(jìn)而導(dǎo)致事務(wù)所破產(chǎn)風(fēng)險(xiǎn)大大加大。 法律風(fēng)險(xiǎn)的增大會(huì)不會(huì)有效地引起事務(wù)所和注冊會(huì)計(jì)師的警覺呢?事務(wù)所會(huì)不會(huì)因?yàn)橹T如此類的風(fēng)險(xiǎn)的增大而在接受非審計(jì)業(yè)務(wù)時(shí)“有所收斂”?本文即是圍繞由于非審計(jì)業(yè)務(wù)增長所引起的法律風(fēng)險(xiǎn)的加大與審計(jì)質(zhì)量兩者間的復(fù)雜關(guān)系展開討論并對法律責(zé)任之于審計(jì)質(zhì)量影響的文獻(xiàn)進(jìn)行總結(jié)、探討,最終得出作者結(jié)論非審計(jì)業(yè)務(wù)并非審計(jì)質(zhì)量下降的“罪魁禍?zhǔn)住?相反,隨著注冊會(huì)計(jì)師職業(yè)道德的進(jìn)一步提高,合理范圍的非審計(jì)業(yè)務(wù)的展開結(jié)合合理的法律制度的制定可以在一定程度上使審計(jì)質(zhì)量有所提高,并為事務(wù)所對如何開展非審計(jì)業(yè)務(wù)及執(zhí)政者如何制定相應(yīng)的法律法規(guī)提出建議。
[Abstract]:In recent years, there have been a lot of accounting fraud cases, which not only make the company's reputation on the verge of bankruptcy, but also make the credit of the accounting profession cause strong doubts from investors. The dramatic changes and impacts of accounting ecology have made the development of legal litigation of accountants near the extreme in recent years. Accountants are under intense pressure to sue. Instead of spending more on frivolous litigation, they are exposed to the risk of bankruptcy. With the fierce competition of audit service market, the aggravation of audit risk and the great change of practice environment of accounting firm, accounting firms are forced to develop new accounting service market in order to seek development, that is, non-audit service. The Enron incident made most accounting scholars think that the non-audit service of the firm is harmful to the independence of the audit business, leading to the decline of the audit quality, which increases the legal risk faced by the firm. Thus leading to the firm bankruptcy risk greatly increased. Will the increase of legal risk effectively arouse the vigilance of the firm and CPA? Will firms "converge" when accepting non-audit business because of increased risks like this? This paper focuses on the complex relationship between the increase of legal risk and audit quality caused by the growth of non-audit business, and summarizes the literature on the impact of legal liability on audit quality. Finally, the author concludes that non-audit business is not the chief culprit for the deterioration of audit quality. On the contrary, with the further improvement of CPA's professional ethics, Reasonable scope of non-audit business development combined with the formulation of a reasonable legal system can improve the audit quality to a certain extent. It also provides advice on how to conduct non-audit business and how to make relevant laws and regulations.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.0;D912.2

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本文編號：2259865