發(fā)布時間：2018-06-10 00:35

  本文選題：審計聲譽 + 信號傳遞�。� 參考：《湖南大學(xué)》2005年碩士論文

【摘要】：獨立審計師之所以被授予為社會提供鑒證信息可靠性等受托服務(wù)的權(quán)利，是因為其已承諾保持受托關(guān)系中的內(nèi)在信任。所以，保持作為一個職業(yè)的可信聲譽是審計師在受托關(guān)系中至關(guān)重要的職責。在當前國內(nèi)外審計師行業(yè)處于誠信危機的緊要關(guān)頭，研究獨立審計聲譽具有重要的現(xiàn)實意義。 本文主要沿著兩條線索探討?yīng)毩徲嬄曌u的理論與實踐問題，一方面從對聲譽這一基本概念的溯求出發(fā)，結(jié)合所形成的對其內(nèi)涵的理解，界定獨立審計聲譽的內(nèi)涵、分類及其基本內(nèi)容，并歸納出審計聲譽效應(yīng)在國外成熟資本市場上的體現(xiàn)，以及事務(wù)所審計聲譽的綜合表現(xiàn)。由于在中國目前狀況下，促使會計師事務(wù)所對審計聲譽的投資刻不容緩，，我們著重探討了獨立審計聲譽的建立與維持的必要性、影響因素，以及相應(yīng)的改進審計聲譽投資環(huán)境的措施；另一方面則從聲譽機制的內(nèi)涵界定出發(fā)，結(jié)合我們對聲譽機制的理解，分析了獨立審計聲譽機制的一般組成和理想特征，并對獨立審計聲譽的自我實施機制與社會實施機制各自的特征和優(yōu)劣進行比較分析，認為審計聲譽的自我實施機制存在著實施悖論，而且審計聲譽的實施機制具有從自我實施機制向社會實施機制變遷的基本趨勢。 本文還將理論分析結(jié)果應(yīng)用于考察中國證券市場的審計聲譽實踐，對審計聲譽在中國證券市場上的種種表現(xiàn)進行了闡述，剖析中國會計師事務(wù)所缺乏投資于審計聲譽積極性的內(nèi)外部原因。在分析目前中國會計師事務(wù)所創(chuàng)建、提升審計聲譽方面所面臨的諸多障礙之后，提出了全面優(yōu)化中國審計市場環(huán)境、促進獨立審計聲譽投資的主要政策性建議。
[Abstract]:The independent auditor has been granted the right to serve the trustee, such as the reliability of the authentication information, because it has promised to maintain the internal trust in the trustee. Therefore, it is the auditor's responsibility in the trustee relationship to maintain a credible reputation as a profession. It is of great practical significance to study the reputation of independent audit.
This paper mainly discusses the theoretical and practical problems of independent audit reputation along two clues. On the one hand, it starts from the basic concept of reputation, combines with the understanding of its connotation, defines the connotation, classification and basic content of independent audit reputation, and sums up the body of audit reputation effect in foreign mature capital market. Now, as well as the comprehensive performance of the audit reputation of the firm, it is urgent to promote the investment of the auditor's reputation under the current situation in China. We have focused on the necessity of the establishment and maintenance of the independent audit reputation, the factors affecting the audit reputation, and the corresponding measures to improve the audit reputation investment environment; on the other hand, we also discuss the measures to improve the audit reputation investment environment. Based on the definition of reputation mechanism, combining with our understanding of reputation mechanism, the general composition and ideal characteristics of independent audit reputation mechanism are analyzed, and the characteristics and advantages and disadvantages of self implementation mechanism and social implementation mechanism of independent audit reputation are compared and analyzed. The self implementation mechanism of audit reputation is implemented to be implemented. Paradox, and the implementation mechanism of audit reputation has the basic trend of changing from self implementation mechanism to social implementation mechanism.
This paper also applies the theoretical analysis to the practice of auditing reputation in China's securities market, expounds the performance of audit reputation in China's securities market, and analyzes the internal and external reasons for the lack of the enthusiasm of Chinese accounting firms to invest in the audit reputation. After a lot of obstacles faced by reputation, the main policy recommendations of comprehensively optimizing China's audit market environment and promoting independent audit reputation investment are put forward.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239

【引證文獻】

相關(guān)博士學(xué)位論文 前1條

1 劉華;會計師事務(wù)所聲譽與投資者保護[D];暨南大學(xué);2012年

相關(guān)碩士學(xué)位論文 前5條

1 潘紅;獨立董事聲譽及其對公司績效的影響[D];西南財經(jīng)大學(xué);2011年

2 李新凈;中國獨立審計聲譽指標體系構(gòu)建研究[D];西南財經(jīng)大學(xué);2011年

3 任雙梅;我國獨立審計聲譽懲罰機制研究[D];西南財經(jīng)大學(xué);2011年

4 徐婧鶴;中國獨立審計聲譽機制失效研究[D];北京林業(yè)大學(xué);2009年

5 楊玉春;會計師事務(wù)所聲譽與企業(yè)價值的關(guān)系[D];西南財經(jīng)大學(xué);2012年

本文編號：2001369