本文選題：注冊會計師　切入點：審計市場　出處：《沈陽工業(yè)大學》2004年碩士論文　論文類型：學位論文

【摘要】：資本市場運行的有效性和安全性在很大程度上依賴于會計信息的質量，而注冊會計師作為審計市場的供給方，，其職責就是要對會計信息質量做出評價，為投資者有效利用會計信息提供合理保證。因此，提供高質量的審計服務、取信社會公眾將是整個注冊會計師審計職業(yè)生存和發(fā)展的基礎。審計市場管理機制的完善與發(fā)展直接關系到審計質量提高這一問題，其中，最重要的是規(guī)范注冊會計師的執(zhí)業(yè)行為，提高其專業(yè)勝任能力，加強執(zhí)業(yè)質量檢查，最終促進高質量審計服務出現(xiàn)�？傊幌盗袊鴥韧獾膶徲嬍“咐慕�(jīng)驗與教訓要求我國注冊會計師職業(yè)界重新審視現(xiàn)行審計市場管理機制的有效性，不斷完善與發(fā)展審計市場管理機制，促進高質量的審計服務出現(xiàn)，恢復社會公眾的信心。 本文將研究定位于以下七個方面：第一，對本文總體框架進行介紹，重點對國內外與審計市場管理相關的研究文獻進行回顧；第二，提出審計市場管理機制的內涵與功能；第三，系統(tǒng)研究中外審計市場準入機制的聯(lián)系與區(qū)別；第四，系統(tǒng)分析中外審計市場質量控制機制的構成要素和實現(xiàn)途徑；第五，對獨立審計責任認定和追究機制進行比較研究，總結國內外審計責任認定和追究方面的異同點；第六，系統(tǒng)研究的職業(yè)后續(xù)教育管理的國別差異，指出我國的不足和完善途徑；第七，結論與政策建議。
[Abstract]:The efficiency and security of capital market operation depend on the quality of accounting information to a great extent. As the supplier of audit market, CPA is responsible for evaluating the quality of accounting information. Provide reasonable assurance for investors to make effective use of accounting information. Therefore, provide high-quality audit services, The public will be the basis for the survival and development of the CPA audit profession. The perfection and development of the audit market management mechanism is directly related to the improvement of audit quality. The most important thing is to standardize the practice behavior of certified public accountants, to improve their professional competence, to strengthen their professional quality inspection, and ultimately to promote the emergence of high-quality audit services. In short, The experience and lessons of a series of audit failure cases at home and abroad require the CPA profession in our country to re-examine the effectiveness of the current audit market management mechanism and constantly improve and develop the audit market management mechanism. Promote the emergence of high-quality audit services and restore public confidence. This paper will focus on the following seven aspects: first, introduce the overall framework of this paper, focus on the domestic and foreign research literature related to audit market management, second, put forward the connotation and function of audit market management mechanism; Third, systematically study the relationship and difference of audit market access mechanism between China and foreign countries; 4th, systematically analyze the composing elements and realizing ways of quality control mechanism of audit market at home and abroad; 5th, This paper makes a comparative study on the identification and investigation mechanism of independent audit responsibility, summarizes the similarities and differences between domestic and foreign audit responsibility recognition and investigation, 6th, points out the national differences of professional follow-up education management in systematic research, and points out the shortcomings and perfect ways of our country. 7th, conclusions and policy recommendations.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.22

【引證文獻】

相關碩士學位論文 前3條

1 楊萍;中美飯店業(yè)會計體系比較研究[D];東北財經(jīng)大學;2007年

2 竇珊;我國注冊會計師審計質量控制體系研究[D];廈門大學;2007年

3 張倩;注冊會計師審計失敗問題研究[D];河南大學;2013年

本文編號：1625632