注册会计师审计合谋控制机制问题研究

发布时间：2018-04-29 15:05

本文选题：审计合谋 + 控制机制　；参考：《湖南大学》2008年硕士论文

【摘要】： 注册会计师审计合谋问题的客观存在不仅危及到资本市场的正常运转与资源的优化配置,而且严重影响了公众投资者对会计信息、审计公信力乃至整个社会信用系统的信心,侵蚀着注册会计师行业的生存与发展。作为社会公信力象征的注册会计师与被审单位主动或被动参与合谋不仅严重损害了投资者的利益,还破坏了证券市场诚信体系。从理论和案例分析出发研究审计合谋控制机制有其重要理论意义和现实需求背景。控制审计合谋问题的关键在于对那些被证明是有效的措施予以重拾重整。为此,本文以契约经济学为基础,以中国审计市场为背景,以注册会计师审计合谋控制机制为核心,运用博弈、数理等方法,从有效惩戒以及监管机构的角度出发,推出提高审计合谋成本控制审计合谋的若干因素,并在问卷调查的基础上运用统计分析方法检验其有效性,进而构建审计合谋控制机制,即法律惩戒机制和声誉实施机制的有机结合。在理论分析基础上,本文以南方保健审计失败案为例,对审计合谋控制机制的现实需求并结合我国实际进行了分析,认为监管制度的缺失与执行不力造成审计供给主体合谋,公司治理结构不完善导致被动审计合谋。
[Abstract]:The objective existence of CPA audit collusion not only endangers the normal operation of capital market and the optimal allocation of resources, but also seriously affects the public investors' confidence in accounting information, audit credibility and even the whole social credit system. It erodes the existence and development of CPA industry. As a symbol of social credibility, CPA and the auditee actively or passively participate in the collusion not only seriously damage the interests of investors, but also destroy the integrity system of the securities market. It has important theoretical significance and realistic demand background to study audit collusion control mechanism from theory and case analysis. The key to controlling audit collusion is to recapture measures that have proved effective. Therefore, based on the contract economics, taking the audit market of China as the background, taking the audit collusion control mechanism of CPA as the core, using the methods of game, mathematical theory and so on, this paper starts from the angle of effective punishment and supervision institution. Some factors of improving audit collusion cost control are put forward, and the validity of audit collusion is tested by statistical analysis method on the basis of questionnaire survey, and then the audit collusion control mechanism is constructed. That is, the combination of legal disciplinary mechanism and reputation implementation mechanism. On the basis of theoretical analysis, this paper analyzes the actual demand of audit collusion control mechanism and the reality of our country with the example of the failure case of South China's health care audit, and concludes that the lack of supervision system and the lack of implementation of the audit supply system lead to the collusion of the audit supply main body. Imperfect corporate governance structure leads to passive audit collusion.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】