独立审计责任结构若干问题研究

发布时间：2019-05-07 18:32

【摘要】： 现有涉及独立审计责任安排的研究更多的是直接针对独立审计责任的具体内容加以论述，颇有就事论事的味道，然而独立审计责任安排作为一个完整的体系必定是以一定结构组成的责任体系，独立审计责任各个组成部分相互影响共同发挥效力，，因此本文选择独立审计责任结构作为切入点研究独立审计责任安排，主要对独立审计责与非责的范围结构、道德责任与法律责任的构成结构与由道德责任为主向法律责任为主的责任结构演变进行研究，然后在此基础上对中国独立审计责任结构问题作一番思索。本文的主要创新在于：通过对信息不对称、外部性、有效预防与有效信赖的研究，从效率的角度提出了独立审计责任规则悖论；通过对独立审计履约机制研究探讨独立审计责任类型构成及其各自的范围；以英美为例通过分析独立审计责任结构由道德责任为主向法律责任为主的演变，印证独立审计责任结构应当反映社会经济权责结构及其变化，揭示独立审计责任结构之变迁；分析了中国独立审计责任存在结构性失衡问题，主要体现在责与非责、道德责任缺失以及法律责任体系结构失衡三个方面，并从独立审计需求角度着手思考与独立审计责任结构有关的责任安排。
[Abstract]:The existing research on the arrangement of independent audit responsibility is more directly aimed at the specific content of independent audit responsibility, which has the taste of making a case-by-case discussion. However, as a complete system, the responsibility arrangement of independent audit must be a responsibility system composed of certain structure, and each component of independent audit responsibility affects each other and gives full play to the effectiveness. Therefore, this paper chooses the structure of independent audit responsibility as the entry point to study the arrangement of independent audit responsibility, mainly on the scope structure of independent audit responsibility and non-accountability. The structure of moral responsibility and legal responsibility and the evolution of responsibility structure from moral responsibility to legal responsibility are studied. On this basis, the issue of independent audit responsibility structure in China is considered. The main innovation of this paper lies in: through the study of information asymmetry, externality, effective prevention and effective trust, this paper puts forward the paradox of independent audit responsibility rule from the angle of efficiency; Through the study of independent audit performance mechanism, this paper discusses the types of independent audit responsibility and their respective scope; Taking the United Kingdom and the United States as an example, through the analysis of the evolution of independent audit responsibility structure from moral responsibility to legal responsibility, it is proved that the independent audit responsibility structure should reflect the socio-economic power and responsibility structure and its changes, and reveal the change of independent audit responsibility structure. This paper analyzes the structural imbalance of independent audit responsibility in China, which is mainly reflected in three aspects: responsibility and non-responsibility, lack of moral responsibility and imbalance of legal responsibility system structure. And from the perspective of independent audit needs to think about the responsibility structure of independent audit related to the arrangement of responsibilities.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239

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