注冊會計師審計獨立性風險研究
發(fā)布時間：2019-03-14 07:16
【摘要】： 在新經(jīng)濟時代,注冊會計師(Certified Public Accountant,簡稱為CPA)已成為重要的人力資本,其目的在于介入資金需求者與供給者之間的利益沖突、平衡兩者之間財務信息的非對稱性、降低資本市場的交易成本、提高資本市場的運行效率,從而最終使資源得到優(yōu)化配置,促進資本市場健康穩(wěn)定地發(fā)展。在上述目標的實現(xiàn)過程中,審計的獨立性是舉足輕重的,其不僅影響到現(xiàn)實或直觀的審計質(zhì)量,而且也會影響到審計的市場需求及價值定位。CPA審計的本質(zhì)就在于其獨立性,獨立性是CPA審計的理論基石和執(zhí)業(yè)靈魂。然而,近年來國內(nèi)外頻繁爆發(fā)的一系列會計及審計舞弊案件,均表明審計獨立性已發(fā)生背離,CPA審計獨立性存在嚴重風險。有關(guān)審計獨立性風險的問題越來越成為人們關(guān)注的焦點。本論文正是站在現(xiàn)實問題的基礎(chǔ)之上,針對審計獨立性問題的必然衍生物——獨立性風險問題進行論述。 本文主要采用規(guī)范研究方法,將歸納與演繹相結(jié)合、綜合與分析相結(jié)合、定性與定量分析相結(jié)合,在立足于已有研究成果的歸納和總結(jié)基礎(chǔ)上,更著眼于審計獨立性風險研究的未來發(fā)展,在對CPA審計獨立性風險分析框架進行重構(gòu)之后,將粗糙集理論應用于審計領(lǐng)域,探討了基于粗糙集理論的CPA審計獨立性風險評價模型的創(chuàng)建,并結(jié)合應用算例對其在財務報表保險制度中的應用進行設(shè)想,以期為財務報表保險制度的運作實施提供有力的技術(shù)支撐,為會計師事務所、執(zhí)業(yè)人員、監(jiān)管者及研究人員提供一定的理論參考。 經(jīng)過研究,本文得出的結(jié)論是:財務報表保險制度是治理審計獨立性風險的一劑良藥,其中,財務報表保險招投標管理中的風險評價是一個復雜的決策過程,存在很多不確定性因素,基于粗糙集理論的審計獨立性風險評價方法,可用于解決招投標信息系統(tǒng)中存在的不精確信息分類問題,較為有效地對各風險要素進行評估。
[Abstract]:In the new economic era, (Certified Public Accountant, (Certified Public accountant) has become an important human capital, whose purpose is to intervene in the conflict of interest between capital demanders and suppliers, and to balance the asymmetry of financial information between them. Reduce the transaction cost of the capital market and improve the operation efficiency of the capital market, so as to optimize the allocation of resources and promote the healthy and stable development of the capital market. In the process of realizing the above objectives, the independence of audit is very important, which not only affects the realistic or intuitive audit quality, but also affects the market demand and value orientation of audit. The essence of CPA audit is its independence. Independence is the theoretical cornerstone and practice soul of CPA audit. However, in recent years, a series of accounting and audit fraud cases frequently broke out at home and abroad, indicating that the audit independence has deviated, and there are serious risks in the audit independence of CPA. More and more attention has been paid to the issue of audit independence risk. On the basis of practical problems, this paper discusses the independence risk, which is an inevitable derivative of audit independence. This article mainly adopts the normative research method, combines induction and deduction, synthesis and analysis, qualitative and quantitative analysis, based on the induction and summary of existing research results, Focusing on the future development of the audit independence risk research, after reconstructing the CPA audit independence risk analysis framework, the rough set theory is applied to the audit field. This paper discusses the establishment of the independent risk assessment model of CPA audit based on rough set theory, and gives a tentative idea of its application in the insurance system of financial statements combined with an application example. In order to provide strong technical support for the operation of the financial statement insurance system, and to provide some theoretical reference for accounting firms, practitioners, regulators and researchers. Through the research, this paper draws the conclusion that the financial statement insurance system is a good medicine to deal with the independent risk of audit, among which, the risk evaluation in the financial statement insurance bidding management is a complex decision-making process. There are many uncertain factors. The risk assessment method of audit independence based on rough set theory can be used to solve the problem of inaccurate information classification in bidding information system and evaluate the risk factors more effectively.
【學位授予單位】：大慶石油學院
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4
本文編號：2439757
[Abstract]:In the new economic era, (Certified Public Accountant, (Certified Public accountant) has become an important human capital, whose purpose is to intervene in the conflict of interest between capital demanders and suppliers, and to balance the asymmetry of financial information between them. Reduce the transaction cost of the capital market and improve the operation efficiency of the capital market, so as to optimize the allocation of resources and promote the healthy and stable development of the capital market. In the process of realizing the above objectives, the independence of audit is very important, which not only affects the realistic or intuitive audit quality, but also affects the market demand and value orientation of audit. The essence of CPA audit is its independence. Independence is the theoretical cornerstone and practice soul of CPA audit. However, in recent years, a series of accounting and audit fraud cases frequently broke out at home and abroad, indicating that the audit independence has deviated, and there are serious risks in the audit independence of CPA. More and more attention has been paid to the issue of audit independence risk. On the basis of practical problems, this paper discusses the independence risk, which is an inevitable derivative of audit independence. This article mainly adopts the normative research method, combines induction and deduction, synthesis and analysis, qualitative and quantitative analysis, based on the induction and summary of existing research results, Focusing on the future development of the audit independence risk research, after reconstructing the CPA audit independence risk analysis framework, the rough set theory is applied to the audit field. This paper discusses the establishment of the independent risk assessment model of CPA audit based on rough set theory, and gives a tentative idea of its application in the insurance system of financial statements combined with an application example. In order to provide strong technical support for the operation of the financial statement insurance system, and to provide some theoretical reference for accounting firms, practitioners, regulators and researchers. Through the research, this paper draws the conclusion that the financial statement insurance system is a good medicine to deal with the independent risk of audit, among which, the risk evaluation in the financial statement insurance bidding management is a complex decision-making process. There are many uncertain factors. The risk assessment method of audit independence based on rough set theory can be used to solve the problem of inaccurate information classification in bidding information system and evaluate the risk factors more effectively.
【學位授予單位】：大慶石油學院
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4
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