我国独立审计质量评价指标体系构建研究

发布时间：2018-05-14 10:46

本文选题：审计质量 + 评价指标体系　；参考：《湖南大学》2006年硕士论文

【摘要】： 审计质量是审计职业的生命,对审计质量进行控制必须先对审计质量进行科学评价。本文对审计质量的评价指标体系进行研究,以构建一套科学的评价体系,更好地为审计质量控制提供依据。本文首先将审计质量的影响因素归纳为审计主体层次、审计客体层次、市场层次三方面。在审计主体层次方面,影响审计质量的因素是注册会计师的专业胜任能力和审计独立性;在审计客体层次方面,客户的诚信度与正直性、风险和内部控制制度都是影响审计质量的因素;审计市场层次则主要包括市场供需状况和法律、行政监管对审计质量的影响。独立性是注册会计师执行鉴证业务的灵魂,是影响审计质量的关键因素,而独立性又是由审计市场和收入、事务所组织形式、审计监管三个方面决定,审计质量的这三个影响因素又不是完全独立作用的,而是相互影响和作用。大量研究表明我国审计市场竞争过于激烈,审计市场供过于求,决定了事务所独立性不强;关于审计监管,法律和行政监管因素是影响独立性的重要方面。在此基础上,文章设计评价事务所审计质量的替代指标,并运用多元回归的方法确定各个替代指标的权数,初步建立事务所审计质量的评价体系。通过对2002-2004年事务所审计质量与事务所规模、声誉、人员素质、受处罚情况等的回归分析,得出如下结论:审计质量与事务所的规模、声誉、人员素质正相关,与证监会的处罚具有负相关性。
[Abstract]:The quality of audit is the life of the audit profession . The quality of audit must be scientifically evaluated . This paper studies the evaluation index system of audit quality to construct a scientific evaluation system and provide the basis for the quality control of audit .

In this paper , the influence factors of audit quality are summarized as the auditing body level , the auditing object level and the market level three aspects . In the auditing body level , the factors that influence the audit quality are the professional competence and the auditing independence of the CPA . The auditing market level mainly includes the market supply and demand condition and the law and the internal control system are the factors that influence the quality of audit .

On the basis of this , the paper designs an alternative index of the audit quality of the accounting firm , and uses the method of multiple regression to determine the weight of each alternative index and establish the evaluation system of the audit quality of the firm . Through the regression analysis of the audit quality and the size , reputation , personnel quality and penalty condition of the firm in 2002 - 2004 , the following conclusions are drawn : the audit quality is positively related to the size , reputation and personnel quality of the firm , and has negative correlation with the punishment of the CSRC .

【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

【引证文献】