本文選題：審計期望差　切入點：程序非理性　出處：《江西財經(jīng)大學》2009年碩士論文

【摘要】： 審計期望差距伴隨著審計的產(chǎn)生而產(chǎn)生,并隨社會發(fā)展呈現(xiàn)不同的變化態(tài)勢和表現(xiàn)形式。由于審計需求具有變動性并隨社會發(fā)展而不斷膨脹,應有的審計供給能力相對有限,審計期望差距的存在具有客觀和必然性。審計準則的不完備、同時作為有限理性經(jīng)濟人的審計人員無法完全準確地執(zhí)行審計準則,使審計期望差距隨社會發(fā)展而不斷發(fā)展。 20世紀60年代,隨著企業(yè)經(jīng)營環(huán)境日益復雜、經(jīng)營的不確定性增加及審計目標相對需求的錯位、審計策略和技術(shù)的調(diào)整滯后,審計期望差距不斷擴大,同時隨著注冊會計師法律責任的不斷擴大,各國控告審計師的訴訟案件急劇增加,引起了注冊會計師行業(yè)的“訴訟爆炸”。在此背景下,西方審計學術(shù)界在20世紀70年代開始對審計期望差進行研究,在短短幾十年的研究中,各國學者及針對審計期望差距專門成立的研究委員會取得了豐碩的成果,對審計差距的定義、構(gòu)成要素、影響因素、表現(xiàn)形式、形成原因及控制措施也都進行了廣泛的研究,其研究主要是以審計準則為切入點,并形成了單純以審計需求方的意識落差和以審計需求方期望與審計供給方實際供給之間的落差兩種主要的對審計期望差距的界定。 審視我國資本市場,雖然沒有出現(xiàn)西方國家注冊會計師行業(yè)所面臨的“訴訟爆炸”,但是隨著“銀廣廈”等審計失敗案的不斷爆發(fā),控告我國審計人員的訴訟案件也正在急劇增加,我國的審計期望差距正由隱形階段向顯性階段過渡。有鑒于此,本文在系統(tǒng)整理國內(nèi)外對審計期望差距現(xiàn)有研究成果的基礎上,結(jié)合各國審計期望差距研究的一些共性,具體立足我國國情,分析了我國審計期望差距影響因素的特殊性,并力圖在充分借鑒國外研究成果的前提下,找出治理我國審計期望差距的一些具體對策。本文的結(jié)構(gòu)安排如下: 第一部分:審計期望差概述。筆者首先在分析審計職業(yè)界所認為的審計的作用以及審計的固有局限性,同時分析社會公眾對審計的看法和對審計所應該起到的作用的期望,然后在比較兩者的差異的基礎上提出審計期望差這一概念;接著本章還將介紹前人有關審計期望差這一概念的定義及組成部分的研究成果;最后,指出了審計職業(yè)界正確面對審計期望差問題的重要意義。 第二部分:審計期望差產(chǎn)生原因分析。在文中,筆者認為審計期望差距源于四個層次上的程序非理性,即結(jié)構(gòu)非理性、過程非理性、行為非理性以及認識非理性。結(jié)構(gòu)非理性和過程非理性導致了審計的準則性期望差距;行為非理性導致了審計的行為性期望差距,認識非理性導致了審計的誤解性期望差距;最后,在本章筆者將結(jié)合我國的實際情況,運用上述對審計期望差產(chǎn)生原因的分析結(jié)論對我國審計期望差產(chǎn)生的原因進行具體的分析。 第三部分:國外相關經(jīng)驗借鑒。在這章,筆者將重點介紹美國在應對審計期望差問題時所采取的諸多措施和政策,從中吸取經(jīng)驗和教訓,以對我國解決審計期望差問題提供幫助。 第四部分:縮小我國審計期望差問題的對策。在本章,筆者結(jié)合上章分析所得出我國審計期望差出現(xiàn)的具體原因,“對癥下藥”從六個方面提出縮小我國審計期望差問題的對策。
[Abstract]:The audit expectation gap with audit arising, and with the trend of social development has different forms. And because the audit demand changes and with social development and expansion, the audit should be relatively limited supply capacity, the existence of the audit expectation gap is objective and inevitable. Auditing standards are not perfect, at the same time as the limited rational economic man auditors cannot fully and accurately implement the auditing standards, the audit expectation gap with social development and continuous development.
In 1960s, with the increasingly complex business environment, dislocation increase operating uncertainty and audit target relative to the demand, the audit strategy and technology adjustment lag, the audit expectation gap, at the same time as the legal responsibility of the registered accountant continues to expand, all cases charging auditors increased sharply, caused the CPA industry "litigation explosion". Under this background, the western academia began to audit the audit expectations gap research in 1970s, in just a few decades of research, scholars from various countries and set up specifically for the audit expectation gap Research Committee has achieved fruitful results, the definition of audit, the gap between the elements, influencing factors, manifestations, causes and the control measures are studied extensively. The research is mainly to auditing standards as a starting point, and the formation of pure The difference between the consciousness of the audit demand side and the gap between the expectation of the audit demand side and the actual supply of the audit supplier is the two main way to define the audit expectation gap.
Look at the capital market of our country, although no Western CPA industry faces "litigation explosion", but with "outbreak case failure" silver metal audit, lawsuits accusing China's audit personnel are also increased dramatically, the audit expectation gap of our country is the invisible stage transition to dominant stage. In view of this, based on the existing research results of the audit expectation gap in finishing system at home and abroad, combined with some common research over the audit expectation gap, based on the specific conditions of our country, analysis of China's audit expectation gap of special factors, and tries to make full use of the premise of foreign research achievements, find out some specific measures of governance of China's audit expectation gap. This paper is structured as follows:
The first part: the summary of the audit expectation gap. The author firstly considered in the analysis of the role of the audit the audit occupation and audit the inherent limitations, and analysis of the social public expectations of audit opinions and audit should play a role, and then put forward the concept of the audit expectation gap based on the difference between these two.; then this chapter will also introduce the previous expectations of the audit definition and part of the research results of this concept; finally, points out the audit occupation correctly face the important problem of the audit expectation gap.
The second part: the analysis of the causes of audit expectation gap. In this paper, the author thinks that the procedures of the audit expectation gap lies in the irrationality of four levels, namely, irrational structure, non rational, irrational and non rational knowledge structure. The non rational and non rational process leads to the expectation gap of audit criteria; irrational behavior leads to the audit expectation gap, irrationality leads to the misunderstanding of the audit expectation gap; finally, in this chapter the author will combine the actual situation of our country, using the audit expectations gap analysis of the causes of the audit expectation gap causes specific analysis.
The third part: foreign related experience for reference. In this chapter, the author will introduce the measures and policies adopted by the us to cope with the problem of audit expectation difference, and draw lessons from it, so as to provide help for our country to solve the problem of audit expectation difference.
The fourth part: the countermeasures to narrow our audit expectation gap. In this chapter, the author combined with the above chapters to analyze the specific reasons for the emergence of audit expectation gap in China, and put forward the Countermeasures for narrowing our audit expectation gap from six aspects.

【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.4

【引證文獻】

相關期刊論文 前2條

1 李雪;張帆;;審計期望差距的成因及校正路徑的探討[J];南京財經(jīng)大學學報;2011年04期

2 崔東順;;對審計期望差距影響因素的思考[J];經(jīng)濟師;2012年10期

相關會議論文 前1條

1 李雪;張帆;;對審計期望差距的成因及縮小路徑的探討[A];中國會計學會財務成本分會2011年年會暨第二十四次理論研討會論文集[C];2011年

相關碩士學位論文 前3條

1 崔婧;基于審計準則視角的審計期望差距研究[D];沈陽大學;2011年

2 尹健;基于經(jīng)濟學視角的審計期望差距研究[D];山東財經(jīng)大學;2012年

3 朱偉;我國審計期望差距的構(gòu)成要素及縮小對策之研究[D];浙江工商大學;2013年

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本文編號：1670880