我国注册会计师审计质量控制体系研究
发布时间：2019-06-03 15:55
【摘要】： 我国注册会计师审计事业虽然起步较晚,发展速度却有目共睹,但在繁荣的背后,还隐藏着审计质量低下的现实。如何改进注册会计师审计质量以满足我国证券市场乃至市场经济发展的需要,是注册会计师行业目前面临的一个严峻的问题。因此,联系中国注册会计师审计事业的特殊性,系统地、有针对性地研究审计质量控制相关问题既有一定的理论价值,更有重大的现实意义。 目前我国注册会计师审计质量的情形不容乐观,主要原因就是在很多影响因素上,都不具备对提高审计质量有利的因素。这些因素包括外部环境、审计客户、会计师事务所以及审计人员四个方面。本文紧密结合国外建立完善审计质量控制体系的先进经验,分别从宏观、中观和微观三个层次来提出完善我国注册会计师审计质量控制体系的建议。其中,突出强调了建立和完善会计师事务所工作质量评价指标体系,改进和完善我国注册会计师同业复核制度中比较模糊和缺乏操作性之处,以及完善审计市场结构,提高市场集中度,加强上市公司对非审计费用的披露以提高信息透明度,充分发挥审计委员会的作用以提高审计人员独立性,促进会计师事务所为企业提供道德服务以提高企业高层管理人员职业道德水平,由内到外为注册会计师审计质量控制创造良好的条件。 虽然目前我国审计质量控制体系还不太成熟和完善,但各个层次控制体系上的主要参与者已经认识到了问题的严峻,并开始采取一系列应对措施。随着研究的深入和实践的开展,相信在不久的将来,我国注册会计师审计质量体系的完善程度会得到更大幅度的提高。
[Abstract]:Although our country's CPA's audit career is late, the development speed is obvious, but in the back of the prosperity, it also hides the reality of low audit quality. How to improve the audit quality of certified public accountants to meet the needs of China's securities market and the development of market economy is a serious problem facing the CPA industry at present. Therefore, it is of great practical significance to study the special, systematic and targeted research on the related problems of audit quality control. At present, the audit quality of the certified public accountants in our country is not optimistic, the main reason is that, in many influencing factors, it is not necessary to improve the quality of the audit Factors. These factors include the external environment, audit clients, accounting firms, and auditors. With respect to the aspects of establishing and perfecting the auditing quality control system, this paper puts forward the perfection of the audit quality control system of the certified public accountants from the macroscopic, the middle and the micro level, respectively. In this paper, we emphasize the establishment and perfection of the evaluation index system of the work quality of the accounting firm, improve and improve the fuzzy and the lack of the operability in the system of the Chinese certified public accountants, and improve the structure of the audit market and improve the market set. medium, strengthen the disclosure of the non-audit fee of the listed company to improve the information transparency, give full play to the role of the audit committee to improve the independence of the audit personnel, promote the public accounting firm to provide the moral service for the enterprise to improve the professional ethics of the high-level management personnel of the enterprise The level of the audit quality control of the certified public accountant from the inside to outside is good Conditions. Although the quality control system of our country is not too mature and perfect at present, the main participants in each level control system have recognized the serious problem and started to adopt a system Column response measures. With the development of the in-depth and practical development of the research, it is believed that in the near future, China's CPA audit quality system will be improved to a greater extent
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F233;F239.4
本文编号：2492047
[Abstract]:Although our country's CPA's audit career is late, the development speed is obvious, but in the back of the prosperity, it also hides the reality of low audit quality. How to improve the audit quality of certified public accountants to meet the needs of China's securities market and the development of market economy is a serious problem facing the CPA industry at present. Therefore, it is of great practical significance to study the special, systematic and targeted research on the related problems of audit quality control. At present, the audit quality of the certified public accountants in our country is not optimistic, the main reason is that, in many influencing factors, it is not necessary to improve the quality of the audit Factors. These factors include the external environment, audit clients, accounting firms, and auditors. With respect to the aspects of establishing and perfecting the auditing quality control system, this paper puts forward the perfection of the audit quality control system of the certified public accountants from the macroscopic, the middle and the micro level, respectively. In this paper, we emphasize the establishment and perfection of the evaluation index system of the work quality of the accounting firm, improve and improve the fuzzy and the lack of the operability in the system of the Chinese certified public accountants, and improve the structure of the audit market and improve the market set. medium, strengthen the disclosure of the non-audit fee of the listed company to improve the information transparency, give full play to the role of the audit committee to improve the independence of the audit personnel, promote the public accounting firm to provide the moral service for the enterprise to improve the professional ethics of the high-level management personnel of the enterprise The level of the audit quality control of the certified public accountant from the inside to outside is good Conditions. Although the quality control system of our country is not too mature and perfect at present, the main participants in each level control system have recognized the serious problem and started to adopt a system Column response measures. With the development of the in-depth and practical development of the research, it is believed that in the near future, China's CPA audit quality system will be improved to a greater extent
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F233;F239.4
【引证文献】
相关会议论文 前1条
1 戴志民;;独立董事社会资本与审计质量关系研究——基于深圳交易所中小板企业的实证研究[A];中国会计学会第八届全国会计信息化年会论文集[C];2009年
，本文编号：2492047
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2492047.html
