独立审计服务行业专门化经营问题研究

发布时间：2018-04-03 16:10

本文选题：独立审计　切入点：行业专门化经营　出处：《湖南大学》2006年硕士论文

【摘要】： 独立审计质量是注册会计师行业生存和发展的基石,已有的文献表明,独立审计的质量与以下因素紧密相关:审计师诉讼、审计师品牌声誉、审计师行业专长、审计师独立性和审计师规模等。审计师行业专长的研究是当前审计市场研究的一个重要方面,一般情况下,如果审计师具有若干行业的行业审计专长,他对这些行业的审计业务就会比较熟悉,这可以看作是较高审计质量的标志。事实上,审计师具有行业专长是审计师从事行业专门化审计的结果,审计师从事行业专门化审计表明审计师会专注于某一行业(或几个行业)客户的审计,那么审计师就会有足够的审计资源配置在其专注的行业,审计师形成了独立审计服务的行业专门化经营。独立审计服务的行业专门化经营是审计师的一个重要的市场战略,它是审计市场发展到一定阶段所必然出现的市场现象。可以看到的是,审计师行业专门化经营出现的原因是多方面的,另外审计师行业专门化经营的影响也是多方面的,它不但可以在一定程度上保证审计质量,而且还具有其它的市场绩效。本文选取独立审计服务行业专门化经营作为研究课题,主要是考虑到行业专门化经营在审计市场中的重要作用以及相关理论的缺乏。本文首先借鉴产业组织理论系统分析了行业专门化经营的原因,分别从审计需求方、审计供给方和审计监管方三个角度进行探讨;然后探讨了审计师行业专门化经营在我国审计市场上的市场绩效问题,我们的实证研究表明,我国独立审计市场上并没有表现出明显的行业专门化审计特征;但是可以发现,行业专门化审计对会计师事务所和审计市场有着重要的意义,同时我们注意到行业专门化经营同样存在一些不利于会计师事务所和审计市场发展的风险因素。在此基础上,本文最后一部分提出了对我国审计市场行业专门化经营建设的相关建议,建设行业专门化经营战略必须培育有效的审计市场、发展大规模的事务所、完善事务所行业专门化经营的机制以及加强对行业专门化经营审计师的监管。
[Abstract]:The quality of independent audit is the cornerstone of the survival and development of CPA industry. The existing literature shows that the quality of independent audit is closely related to the following factors: auditor litigation, auditor brand reputation, auditor industry expertise,Auditor independence and auditor scale.The research of auditor industry expertise is an important aspect of the current audit market research. Generally speaking, if the auditor has industry audit expertise in several industries, he will be more familiar with the audit business in these industries.This can be seen as a sign of high audit quality.In fact, the fact that auditors have industry expertise is the result of the auditors performing industry-specific audits, which indicate that auditors focus on auditing customers in a particular industry (or industries).Then the auditor will have enough audit resources to be allocated in the industry of his or her focus, and the auditor will form the industry specialization of independent audit service.The specialized management of independent audit service is an important market strategy for auditors, and it is the inevitable market phenomenon that the audit market develops to a certain stage.It can be seen that there are many reasons for the emergence of specialized management in the auditor industry, and in addition, the impact of specialized management in the auditor industry is also various. It can not only guarantee the audit quality to a certain extent,And also have other market performance.This paper chooses the specialized management of independent audit service industry as the research topic, mainly considering the important role of the industry specialized management in the audit market and the lack of relevant theories.Firstly, this paper systematically analyzes the reasons of specialized operation of the industry based on the theory of industrial organization, and discusses the reasons from three angles: the audit demand side, the audit supply side and the audit supervisor.Then it discusses the market performance of auditors' specialized management in our audit market. Our empirical research shows that the independent audit market in our country has no obvious characteristics of specialized audit, but it can be found that,Professional auditing is of great significance to accounting firms and audit markets. At the same time, we notice that there are some risk factors that are not conducive to the development of accounting firms and audit markets.On this basis, the last part of this paper puts forward the relevant suggestions on the construction of specialized management of audit market in our country. The strategy of specialized management in construction industry must cultivate an effective audit market and develop large scale firms.Perfect the mechanism of specialized management and strengthen the supervision of auditor.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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