注册会计师该不该为上市公司财务报告负责

发布时间：2018-03-09 05:34

本文选题：注册会计师　切入点：审计责任　出处：《东北财经大学》2005年硕士论文　论文类型：学位论文

【摘要】：近年来,上市公司会计造假的恶性案件屡有披露,从较早的“琼民源”案件到后来的“中天勤”案件,都给证券市场的发展造成了非常消极的影响,严重动摇了市场经济的诚信基础,相关的注册会计师也不断遭到社会各方的责难。一方面,我们应该认识到,建立健全企业内部控制制度,按照相关会计规范的要求出具真实、公允的财务报告是企业管理当局的会计责任。另一方面,我们也要清楚,社会需求是引导注册会计师审计责任发展方向的决定性因素,对审计目标及审计责任的确定起着根本性的影响。社会公众才是审计的需求者,没有了社会公众对注册会计师审计的需求,注册会计师便没有了生存的空间。当《独立审计准则》所规定的注册会计师审计责任与社会需求二者存在矛盾时,注册会计师审计责任究竟要何去何从,怎样发展?本文正是基于这一问题出发,共分四大部分详细分析二者矛盾的现状及未来的发展方向。本文在论述过程中,分别从社会公众、法律界、审计职业界三个不同的角度出发,以理论研究、法律法规探讨、问卷调查三种方式具体分析注册会计师审计责任的现状与社会需求之间的差异,研究影响注册会计师审计责任的因素,并预测其发展方向。第一部分从受托经济责任出发,讨论注册会计师审计责任的理论基础。认为受托经济责任为审计产生提供可能性,财产所有者出于对财产经营管理者经济监督的需要,则使审计步入了历史和社会舞台,审计责任也应运而生;第二部分分别从注册会计师审计责任主体、审计责任对象、审计责任内容三个方面研究探讨注册会计师审计责任的具体内涵;第三部分采用问卷调查的方式,共进行三次调查,在三个不同的地点,以普通股民为调查对象,以对注册会计师审计责任的要求为主要内容,并逐一分析每个调查问题的答案倾向及其代表的含义;第四部分逐一分析影响注册会计师审计责任的三个主要因素:社会的需
[Abstract]:In recent years, the vicious cases of accounting fraud of listed companies have been repeatedly disclosed. From the earlier case of "Qiong Minyuan" to the later case of "Zhongtian Qin", it has had a very negative impact on the development of the securities market. It has seriously shaken the credibility foundation of the market economy, and the relevant certified public accountants have been constantly criticized by all parties in society. On the one hand, we should realize that we should establish and improve the internal control system of enterprises and present the truth in accordance with the requirements of the relevant accounting standards. Fair financial reporting is the accounting responsibility of the enterprise management authorities. On the other hand, we should also be aware that social needs are the decisive factors guiding the development direction of the audit responsibilities of certified public accountants. It has a fundamental impact on the determination of audit objectives and audit responsibilities. The public is the demand for auditing, and there is no public demand for CPA audit. There is no room for the CPA to survive. When there is a contradiction between the CPA's audit responsibility and the social demand, where and how to develop the CPA's audit responsibility? Based on this problem, this paper is divided into four parts to analyze the current situation and the future development direction of the two contradictions in detail. In the process of discussion, this paper starts from three different angles: the public, the legal profession and the auditing profession, respectively. This paper analyzes the difference between the current situation of CPA's audit responsibility and the social demand by theoretical research, law and regulation discussion and questionnaire survey, studies the factors that affect the CPA's audit responsibility, and forecasts its developing direction. The first part discusses the theoretical basis of CPA audit responsibility from the perspective of fiduciary economic responsibility. The audit has stepped into the historical and social stage, and audit responsibility has also emerged. The second part is from the subject of audit responsibility of CPA, the object of audit responsibility, The third part uses the method of questionnaire, carries on three times of investigation, in three different places, takes the ordinary stockholders as the object of investigation, and discusses the concrete connotation of the audit responsibility in three aspects, the third part adopts the method of questionnaire, and carries on three investigations in three different places, taking the ordinary shareholders as the object of investigation. Take the requirement of CPA audit responsibility as the main content, and analyze each investigation question's answer tendency and its representative's meaning one by one. Part 4th analyzes the three main factors that affect CPA's audit responsibility one by one: the need of the society.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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