民间审计的责任体系研究

发布时间：2018-04-03 08:46

本文选题：民间审计　切入点：外部审计责任　出处：《江苏大学》2005年硕士论文

【摘要】：“经济越发展,会计越重要。”—马克思其实,经济越发展,民间审计也越重要。我国二十多年来尤其是上世纪末前后以来的经济飞速发展已经是不争的事实。而民间审计,即注册会计师审计,作为社会审计监督体系的重要组成部分,也受到了前所未有的重视。我国的民间审计行业和注册会计师们,在随着我国经济一起成长的同时,确实为经济的健康发展、证券市场的培育做出了较大的贡献。但是,从我国民间审计二十多年的发展历程也可以看出,在行业不断发展壮大的同时,也伴随着审计失败案例的不断发生,给经济和民间审计行业都造成了极为不利的影响。所以,我国的审计理论和实际工作者们,都投入大量精力,去研究审计失败的成因,和寻找防范审计失败的对策。其中,一个主要方面就是对审计责任体系的研究。试图通过系统的责任体系的建立,去控制审计失败的发生。而审计责任可以分为外部责任和内部责任两方面。外部责任,就是通常讲的审计责任,包括民事责任、行政责任和刑事责任。内部责任是指在一个会计师事务所内部审计责任的划分、落实等问题。由于外部审计责任的明确性,所以早已引起各方重视,并做了大量有益的研究。而由于内部审计责任的不易明确等特点,目前在这方面研究并不多,我认为这是不全面的。所以,我将本文的研究范围界定为我国民间审计的内部责任体系的研究。我认为,责任的划分是责任体系研究的起点,更是责任体系的重要部分,所以本文的重点就放在了责任划分上面,并结合民间审计的特点,从审计业务内容和业务环节两大方面建立了较为完整的民间审计责任体系。其中:按业务内容构建的责任体系从业务承接、工作委派、督导复核、专家咨询、员工招聘、后续教育六大方面,对责任的内容作了论述;按业务环节构建的责任体系按每一审计项目的业务环节,即计划阶段、执行阶段和结束阶段三方面,对责任的内容进行了论述。另外:由于独立性是民间审计执业的灵魂,所以本文把独立性责任作为整个责任体系的基础予以论述。文章最后还对民间审计的保证体系从检查、员工的考核和
[Abstract]:"the more the economy develops, the more important is accounting."-MarxIn fact, the more economic development, folk audit is also more important.It is an indisputable fact that China's economy has developed rapidly in the past 20 years, especially since the end of last century.As an important part of social audit supervision system, civil audit, that is, CPA audit, has been paid more attention than ever.The private audit industry and certified public accountants in our country have made great contributions to the healthy development of the economy and the cultivation of the securities market while the economy is growing together.However, it can be seen from the development course of our country's folk audit over the past twenty years that, with the continuous development of the industry and the continuous occurrence of the audit failure cases, the economy and the folk audit industry have been greatly adversely affected.Therefore, both the audit theory and the practical workers in our country have invested a lot of energy to study the causes of audit failure and to find countermeasures to prevent audit failure.Among them, one main aspect is to audit responsibility system research.This paper tries to control the audit failure through the establishment of system responsibility system.Audit responsibility can be divided into external responsibility and internal responsibility.External liability is usually referred to as audit liability, including civil liability, administrative liability and criminal liability.Internal responsibility refers to the division and implementation of internal audit responsibility in an accounting firm.Due to the clarity of external audit responsibility, all parties have paid attention to it and have done a lot of useful research.However, due to the indeterminacy of internal audit responsibility, there is not much research in this area, I think this is not comprehensive.Therefore, I define the scope of this article as the study of the internal responsibility system of civil audit in China.In my opinion, the division of responsibility is the starting point of the study of the responsibility system and an important part of the responsibility system. Therefore, the focus of this paper is on the division of responsibility, and combined with the characteristics of folk audit.From two aspects of audit business content and business links, a relatively complete civil audit responsibility system is established.Among them: the responsibility system constructed according to the business content from the business undertaking, work assignment, supervision review, expert consultation, staff recruitment, follow-up education six aspects, the content of responsibility is discussed;The responsibility system constructed according to the business link discusses the content of the responsibility according to the business links of each audit project, that is, the planning stage, the execution stage and the end stage.In addition: independence is the soul of folk audit practice, so this paper discusses independence responsibility as the basis of the whole responsibility system.At the end of the article, the guarantee system of folk audit is reviewed, and the evaluation of employees is also discussed.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.43

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