本文選題：持續(xù)經(jīng)營不確定性 + 審計責(zé)任　； 參考：《上海海事大學(xué)》2005年碩士論文

【摘要】：持續(xù)經(jīng)營假設(shè)是會計核算的重要前提之一。然而這種對會計主體發(fā)展前途的確定性設(shè)想,受到當(dāng)今社會持續(xù)經(jīng)營不確定性普遍存在的挑戰(zhàn)。企業(yè)持續(xù)經(jīng)營風(fēng)險的加大同樣增大了注冊會計師的審計風(fēng)險。持續(xù)經(jīng)營審計問題引起人們的關(guān)注。 本文以審計報告中的持續(xù)經(jīng)營意見為中心,就持續(xù)經(jīng)營相關(guān)概念,對持續(xù)經(jīng)營假設(shè)發(fā)表意見時應(yīng)關(guān)注的主要問題展開闡述,介紹國內(nèi)外審計準(zhǔn)則對于出具持續(xù)經(jīng)營意見的規(guī)定,然后針對我國上市公司持續(xù)經(jīng)營意見發(fā)表的現(xiàn)狀,探討2003年修訂的《獨立審計具體準(zhǔn)則第17號——持續(xù)經(jīng)營》的規(guī)范作用及進一步完善的建議。本文的研究共分六部分進行。 第一部分從持續(xù)經(jīng)營相關(guān)的概念入手,為今后研究打下理論基礎(chǔ)。在會計報表使用者、注冊會計師自身和會計信息質(zhì)量多方面的共同要求下,持續(xù)經(jīng)營審計顯得必不可少。既然持續(xù)經(jīng)營審計是必行的,怎樣對持續(xù)經(jīng)營發(fā)表審計意見成為接下來要解決的問題。本文第二部分首先解決持續(xù)經(jīng)營審計過程中的審計責(zé)任、審計證據(jù)和持續(xù)經(jīng)營審計意見帶來的“自我實現(xiàn)預(yù)測效果”等問題,為持續(xù)經(jīng)營報告方式作出鋪墊。本文第三部分介紹了各國審計準(zhǔn)則對持續(xù)經(jīng)營審計的規(guī)定,重點比較了我國獨立審計準(zhǔn)則、國際審計準(zhǔn)則和美國審計準(zhǔn)則的相關(guān)規(guī)定。此章構(gòu)成數(shù)據(jù)分析的準(zhǔn)則基礎(chǔ)。在《準(zhǔn)則》頒布又修訂的大背景下,我國證券市場上對上市公司持續(xù)經(jīng)營意見的出具情況呈現(xiàn)怎樣的狀態(tài),是本文第四部分重點解決的問題。文章選取1997—2004年間中國上市公司出具的有關(guān)持續(xù)經(jīng)營不確定性的審計意見為樣本,以描述性統(tǒng)計為主要方法,由審計意見出具的總體情況,到意見來源的統(tǒng)計分析,掌握大體情況,再由面到點,選取典型案例加以分析,最后總結(jié)在分析過程中發(fā)現(xiàn)的問題。注意以準(zhǔn)則修訂征求意見稿的頒布時間(2002年)為標(biāo)準(zhǔn),在必要時劃分樣本數(shù)據(jù),重點關(guān)注修訂后的準(zhǔn)則的規(guī)范作用,為完善《準(zhǔn)則》的建議提供依據(jù)。發(fā)現(xiàn)問題是為了解決問題,本文第五部分針對持續(xù)經(jīng)營意見中存在的問題,簡單分析原因,試圖通過《準(zhǔn)則》的進一步完善,加強《準(zhǔn)則》的規(guī)范作用,以達到本次研究的最終目的。本文最后一部分,總結(jié)研究思路,得出研究結(jié)論和研究局限性。文章雖然接近尾聲,但是對該問題的關(guān)注和研究不能止步,在本文的啟發(fā)下,為取得更有意義的結(jié)果同時也為彌補本次研究的不足,今后的研究方向也變得鮮明起來。
[Abstract]:The hypothesis of going concern is one of the important premises of accounting. However, the certainty assumption of the development of accounting subject is challenged by the uncertainty of continuous operation. The increase of the risk of continuous operation also increases the audit risk of CPA. The problem of continuous operation audit has aroused people's attention. This paper centers on the opinion of going concern in the audit report, expounds the related concepts of going concern and the main problems that should be paid attention to when expressing opinions on the hypothesis of going concern, and introduces the provisions of the audit standards at home and abroad for issuing the opinions on going concern. Then, in view of the current situation of our country's listed companies' opinions on continuing operation, this paper probes into the normative role of the Independent Audit concrete Standard No. 17-going concern, which was revised in 2003, and the suggestions for further improvement. This paper is divided into six parts. The first part starts with the concept of going-concern and lays a theoretical foundation for future research. Under the common requirements of accounting statement users, certified public accountants themselves and the quality of accounting information, continuous operation audit is essential. Since going concern audit is necessary, how to issue audit opinion on going concern becomes the problem to be solved next. The second part of this paper first solves the audit responsibility in the process of going concern audit, the audit evidence and the "self-realization forecast effect" brought by the audit opinion of going concern audit, and makes the foundation for the way of going concern report. The third part of this paper introduces the regulations of the audit standards of various countries on the going concern audit, and compares the relevant provisions of the independent auditing standards, the international auditing standards and the American auditing standards. This chapter forms the criterion foundation of data analysis. Under the background of the promulgation and revision of the Standard, it is the key problem to be solved in the fourth part of this paper that how to issue the opinions on the continuous operation of listed companies in the securities market of our country. This paper selects the audit opinions on the uncertainty of going concern issued by Chinese listed companies from 1997 to 2004 as a sample, taking descriptive statistics as the main method, from the overall situation issued by the audit opinions to the statistical analysis of the sources of opinions. Grasp the general situation, then from face to point, select typical cases to analyze, and finally summarize the problems found in the process of analysis. We should take the time of issuing the revised draft for comments (2002) as the standard, divide the sample data when necessary, focus on the normative role of the revised standard, and provide the basis for perfecting the proposal of the Standard. In order to solve the problem, the fifth part of this paper simply analyzes the reasons for the problems existing in the opinion of going concern, and tries to strengthen the normative role of the criterion through the further improvement of the "Standard". In order to achieve the ultimate purpose of this study. In the last part of this paper, the author summarizes the research ideas, draws the conclusions and limitations of the research. Although the article is near the end, the attention and research on this issue can not stop. Under the inspiration of this paper, in order to obtain more meaningful results and to make up for the deficiencies of this study, the future research direction has become clear.
【學(xué)位授予單位】：上海海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 公華;審計質(zhì)量與GCO決策[D];中國海洋大學(xué);2010年

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本文編號：1875632