中国注册会计师审计质量评价研究

发布时间：2018-03-08 06:16

本文选题：注册会计师　切入点：审计质量　出处：《华北电力大学（北京）》2006年硕士论文　论文类型：学位论文

【摘要】：2001年,以证监会颁布的《上市公司新股发行管理办法》为标志,公司股票发行机制由原来的行政审批制转换为核准制。实行核准制后,证券监管部门将以强制性信息披露作为监管重点,而且企业上市前3年以及上市后的年报均需经过注册会计师的审计。但是,长期以来CPA行业审计质量低劣而未得到根本改观的现状难以保障新制度的实施绩效,改进审计质量是当务之急。证监会曾出台“A股补充审计”,旨在改善上市公司信息披露质量及注册会计师证券审计质量。本文认为,注册会计师证券审计质量要真正得到提高,关键在于一个好的制度安排。制度选择之一就是建立一个可操作的质量评价体系,为投资者导航引向、趋利避害。本文在参考大量国内外相关研究理论的基础上,研究了审计质量低劣的理论成因,尝试构建了审计质量替代指标的理论体系,包括事务所审计质量的替代指标和具体审计项目审计质量的替代指标,并结合2004年度年报进行了实证分析并提出改进审计质量的途径和相关建议。
[Abstract]:In 2001, under the symbol of "measures for the Administration of New share issuance of listed companies" promulgated by the CSRC, the issuance mechanism of the company's stocks was converted from the original administrative examination and approval system to the approval system, and after the implementation of the approval system, The securities regulatory authorities will focus on mandatory disclosure of information, and the annual reports of companies three years before and after listing are audited by certified public accountants. For a long time, it is difficult to guarantee the performance of the new system because the quality of audit in CPA industry is poor but has not been fundamentally changed. It is urgent to improve the audit quality. The CSRC issued "A share Supplementary Audit" to improve the quality of information disclosure of listed companies and the audit quality of CPA securities. This paper holds that the audit quality of CPA securities should be really improved. The key lies in a good institutional arrangement. One of the institutional options is to establish an operational quality evaluation system to guide investors and avoid disadvantages. This paper refers to a large number of relevant research theories at home and abroad. This paper studies the theoretical causes of inferior audit quality, tries to construct the theoretical system of audit quality substitution index, including the substitute index of audit quality of firm and the substitute index of audit quality of specific audit project. Combined with the annual report of 2004, the paper makes an empirical analysis and puts forward some ways and suggestions to improve the audit quality.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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