發(fā)布時間：2018-04-03 08:46

  本文選題：民間審計　切入點：外部審計責(zé)任　出處：《江蘇大學(xué)》2005年碩士論文

【摘要】：“經(jīng)濟(jì)越發(fā)展,會計越重要�！薄R克思 其實,經(jīng)濟(jì)越發(fā)展,民間審計也越重要。我國二十多年來尤其是上世紀(jì)末前后以來的經(jīng)濟(jì)飛速發(fā)展已經(jīng)是不爭的事實。而民間審計,即注冊會計師審計,作為社會審計監(jiān)督體系的重要組成部分,也受到了前所未有的重視。 我國的民間審計行業(yè)和注冊會計師們,在隨著我國經(jīng)濟(jì)一起成長的同時,確實為經(jīng)濟(jì)的健康發(fā)展、證券市場的培育做出了較大的貢獻(xiàn)。但是,從我國民間審計二十多年的發(fā)展歷程也可以看出,在行業(yè)不斷發(fā)展壯大的同時,也伴隨著審計失敗案例的不斷發(fā)生,給經(jīng)濟(jì)和民間審計行業(yè)都造成了極為不利的影響。 所以,我國的審計理論和實際工作者們,都投入大量精力,去研究審計失敗的成因,和尋找防范審計失敗的對策。其中,一個主要方面就是對審計責(zé)任體系的研究。試圖通過系統(tǒng)的責(zé)任體系的建立,去控制審計失敗的發(fā)生。 而審計責(zé)任可以分為外部責(zé)任和內(nèi)部責(zé)任兩方面。外部責(zé)任,就是通常講的審計責(zé)任,包括民事責(zé)任、行政責(zé)任和刑事責(zé)任。內(nèi)部責(zé)任是指在一個會計師事務(wù)所內(nèi)部審計責(zé)任的劃分、落實等問題。 由于外部審計責(zé)任的明確性,所以早已引起各方重視,并做了大量有益的研究。而由于內(nèi)部審計責(zé)任的不易明確等特點,目前在這方面研究并不多,我認(rèn)為這是不全面的。所以,我將本文的研究范圍界定為我國民間審計的內(nèi)部責(zé)任體系的研究。 我認(rèn)為,責(zé)任的劃分是責(zé)任體系研究的起點,更是責(zé)任體系的重要部分,所以本文的重點就放在了責(zé)任劃分上面,并結(jié)合民間審計的特點,從審計業(yè)務(wù)內(nèi)容和業(yè)務(wù)環(huán)節(jié)兩大方面建立了較為完整的民間審計責(zé)任體系。其中:按業(yè)務(wù)內(nèi)容構(gòu)建的責(zé)任體系從業(yè)務(wù)承接、工作委派、督導(dǎo)復(fù)核、專家咨詢、員工招聘、后續(xù)教育六大方面,對責(zé)任的內(nèi)容作了論述;按業(yè)務(wù)環(huán)節(jié)構(gòu)建的責(zé)任體系按每一審計項目的業(yè)務(wù)環(huán)節(jié),即計劃階段、執(zhí)行階段和結(jié)束階段三方面,對責(zé)任的內(nèi)容進(jìn)行了論述。 另外:由于獨立性是民間審計執(zhí)業(yè)的靈魂,所以本文把獨立性責(zé)任作為整個責(zé)任體系的基礎(chǔ)予以論述。文章最后還對民間審計的保證體系從檢查、員工的考核和
[Abstract]:"the more the economy develops, the more important is accounting."-MarxIn fact, the more economic development, folk audit is also more important.It is an indisputable fact that China's economy has developed rapidly in the past 20 years, especially since the end of last century.As an important part of social audit supervision system, civil audit, that is, CPA audit, has been paid more attention than ever.The private audit industry and certified public accountants in our country have made great contributions to the healthy development of the economy and the cultivation of the securities market while the economy is growing together.However, it can be seen from the development course of our country's folk audit over the past twenty years that, with the continuous development of the industry and the continuous occurrence of the audit failure cases, the economy and the folk audit industry have been greatly adversely affected.Therefore, both the audit theory and the practical workers in our country have invested a lot of energy to study the causes of audit failure and to find countermeasures to prevent audit failure.Among them, one main aspect is to audit responsibility system research.This paper tries to control the audit failure through the establishment of system responsibility system.Audit responsibility can be divided into external responsibility and internal responsibility.External liability is usually referred to as audit liability, including civil liability, administrative liability and criminal liability.Internal responsibility refers to the division and implementation of internal audit responsibility in an accounting firm.Due to the clarity of external audit responsibility, all parties have paid attention to it and have done a lot of useful research.However, due to the indeterminacy of internal audit responsibility, there is not much research in this area, I think this is not comprehensive.Therefore, I define the scope of this article as the study of the internal responsibility system of civil audit in China.In my opinion, the division of responsibility is the starting point of the study of the responsibility system and an important part of the responsibility system. Therefore, the focus of this paper is on the division of responsibility, and combined with the characteristics of folk audit.From two aspects of audit business content and business links, a relatively complete civil audit responsibility system is established.Among them: the responsibility system constructed according to the business content from the business undertaking, work assignment, supervision review, expert consultation, staff recruitment, follow-up education six aspects, the content of responsibility is discussed;The responsibility system constructed according to the business link discusses the content of the responsibility according to the business links of each audit project, that is, the planning stage, the execution stage and the end stage.In addition: independence is the soul of folk audit practice, so this paper discusses independence responsibility as the basis of the whole responsibility system.At the end of the article, the guarantee system of folk audit is reviewed, and the evaluation of employees is also discussed.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.43

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本文編號：1704471