制度安排与审计独立性的研究

发布时间：2018-02-24 00:34

本文关键词： 独立审计制度安排非审计服务法律责任公司治理结构　出处：《河北大学》2008年硕士论文　论文类型：学位论文

【摘要】： 独立审计在社会经济中发挥着重要作用,是协调企业利益相关者的一项重要制度安排,独立性则是审计的灵魂,关系到资本市场健康的运行,在我国的资本市场环境下,审计失败更多的是审计人员或者事务所缺乏独立性造成的,独立性缺乏不能简单的归结为审计人员道德素质低下、缺乏敬业精神,而应该是在现有的制度安排下无法保持或根本不能保持独立性,那么只有改变相应的制度安排,改变审计人员的相关收益和风险函数,才能改变审计人员的行为,提高其执业的谨慎性,提高审计质量。本文主要研究相关的制度安排对审计独立性的影响,分析了一些制度安排如审计委托人、公司治理、法律制度、组织形式等,重点分析了在我国资本市场环境下,我国的审计委托人、公司治理、法律、地方政府、信誉等对独立性的影响,进而提出相关建议。
[Abstract]:Independent audit plays an important role in the social economy and is an important institutional arrangement for coordinating the stakeholders of the enterprise. Independence is the soul of audit, which is related to the healthy operation of the capital market. Audit failure is more caused by the lack of independence of auditors or firms. The lack of independence can not simply be attributed to the low moral quality of auditors, lack of professionalism, However, it should be impossible or impossible to maintain independence under the existing institutional arrangements. Only by changing the corresponding institutional arrangements and changing the relevant benefits and risk functions of the auditors can the behavior of the auditors be changed. This paper mainly studies the influence of relevant institutional arrangements on audit independence, and analyzes some institutional arrangements such as audit client, corporate governance, legal system, organizational form, etc. This paper mainly analyzes the influence of audit clients, corporate governance, law, local government and reputation on the independence of our country's capital market environment, and puts forward some relevant suggestions.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.221

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