探析注冊會計師法律責(zé)任風(fēng)險對審計質(zhì)量的影響
發(fā)布時間：2018-09-11 18:13
【摘要】：資本市場是推動現(xiàn)代市場經(jīng)濟前進的“動力之源”，注冊會計師對上市公司披露的信息進行獨立的審計有助于提高信息的可信性，有助于投資者、債權(quán)人以及其他利益相關(guān)者做出正確的經(jīng)濟決策，，如果沒有注冊會計師對信息的獨立鑒證，資本市場的有效運轉(zhuǎn)將受到嚴重的影響。因此，取信于社會公眾是整個注冊會計師審計行業(yè)生存和發(fā)展的基礎(chǔ)。 經(jīng)過二十幾年的實踐，我國注冊會計師行業(yè)在取得了快速發(fā)展與長足進步的同時也暴露出一系列嚴重的問題。法律責(zé)任的弱化加上巨大的造假利益誘惑，使得不斷有人鋌而走險，制造出一件又一件惡性財務(wù)案件。審計質(zhì)量低下不但損害了行業(yè)的社會形象，引發(fā)行業(yè)誠信危機，而且嚴重影響著審計功能的實現(xiàn)，造成社會經(jīng)濟秩序的混亂。因此，研究并解決注冊會計師審計質(zhì)量與其法律責(zé)任風(fēng)險問題已經(jīng)迫在眉睫。 針對于此，本文在借鑒國內(nèi)外最新研究成果的基礎(chǔ)上，以現(xiàn)代會計理論、審計理論、相關(guān)經(jīng)濟學(xué)理論和博弈論為研究方法，結(jié)合相關(guān)的統(tǒng)計數(shù)據(jù)和圖表，沿著提出問題，分析問題和解決問題的寫作思路，對我國注冊會計師法律責(zé)任風(fēng)險對審計質(zhì)量的影響問題進行了研究探討。 本文共分為五個部分： 第一部分為引言。本部分闡述了當前研究注冊會計師法律責(zé)任風(fēng)險對審計質(zhì)量影響的現(xiàn)實意義，并且詳細介紹了國內(nèi)外有關(guān)注冊會計師審計質(zhì)量和法律責(zé)任風(fēng)險相關(guān)問題的研究文獻和最新的研究成果，以資借鑒；最后，簡單介紹了本文的寫作思路和研究方法以及論文的基本框架。 第二部分為注冊會計師的法律責(zé)任風(fēng)險及審計質(zhì)量的相關(guān)概述。本部分先是介紹了法律責(zé)任風(fēng)險的概念及組成因素，然后從注冊會計師審計期望差的存在、會計目標多元化、審計的經(jīng)濟后果增大、相關(guān)法律條文矛盾導(dǎo)致法律復(fù)雜化等七個方面詳細分析了注冊會計師法律責(zé)任風(fēng)險的成因。再主要介紹了審計質(zhì)量的相關(guān)概念，同時，分別從“道德風(fēng)險”理論、“逆向選擇”理論、“有限理性”理論以及“機會主義”理論等四個角度分析了我國注冊會計師審計質(zhì)量低下的問題。 第三部分為注冊會計師法律責(zé)任風(fēng)險對審計質(zhì)量影響的理論分析。本部分首先分析了注冊會計師審計質(zhì)量和法律責(zé)任風(fēng)險之間的關(guān)系，然后從注冊會計師與公司管理當局之間的博弈、注冊會計師與監(jiān)管方之間的博弈和注冊會計師與審計信息使用者之間的博弈等三個方面詳細分析了二者之間的博弈問題。
[Abstract]:The capital market is the "source of power" to push forward the modern market economy. Independent auditing of information disclosed by listed companies by certified public accountants will help to enhance the credibility of information and help investors. Creditors and other stakeholders make correct economic decisions. Without the independent certification of information by CPA, the effective operation of capital market will be seriously affected. Therefore, winning trust in the public is the basis for the survival and development of the CPA audit industry. After more than 20 years of practice, China's CPA industry has made rapid development and rapid progress, but also exposed a series of serious problems. The weakening of legal liability and the huge temptation of false interests make some people take risks and create one vicious financial case after another. The low quality of audit not only damages the social image of the industry, but also seriously affects the realization of the audit function and leads to the confusion of the social and economic order. Therefore, it is urgent to study and solve the audit quality and legal liability risk of CPA. In view of this, based on the latest research results at home and abroad, taking modern accounting theory, audit theory, relevant economics theory and game theory as the research methods, combining the relevant statistical data and charts, this paper puts forward questions along the way. In this paper, the author analyzes the problems and their solutions, and discusses the influence of the legal liability risk of CPA on the audit quality in China. This paper is divided into five parts: the first part is the introduction. This part expounds the practical significance of the current research on the impact of CPA's legal liability risk on audit quality. And introduced the domestic and foreign CPA audit quality and the legal liability risk related research literature and the latest research results in order to learn from; finally, This paper briefly introduces the writing ideas and research methods, as well as the basic framework of the paper. The second part is a summary of CPA's legal liability risk and audit quality. This part first introduces the concept of legal liability risk and its constituent factors, then from the existence of CPA audit expectation difference, accounting goal diversification, the economic consequences of audit increase. This paper analyzes the causes of CPA's legal liability risk in detail from seven aspects, such as legal complication caused by contradiction of relevant legal provisions. At the same time, from the theory of "moral hazard", "adverse selection" theory, The theory of "limited rationality" and the theory of "opportunism" are used to analyze the low quality of CPA audit in China. The third part is the theoretical analysis of the impact of CPA legal liability risk on audit quality. This part first analyzes the relationship between CPA audit quality and legal liability risk, and then from the game between CPA and corporate management authority, The game between CPA and supervisor and between CPA and users of audit information is analyzed in detail.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4
本文編號：2237472
[Abstract]:The capital market is the "source of power" to push forward the modern market economy. Independent auditing of information disclosed by listed companies by certified public accountants will help to enhance the credibility of information and help investors. Creditors and other stakeholders make correct economic decisions. Without the independent certification of information by CPA, the effective operation of capital market will be seriously affected. Therefore, winning trust in the public is the basis for the survival and development of the CPA audit industry. After more than 20 years of practice, China's CPA industry has made rapid development and rapid progress, but also exposed a series of serious problems. The weakening of legal liability and the huge temptation of false interests make some people take risks and create one vicious financial case after another. The low quality of audit not only damages the social image of the industry, but also seriously affects the realization of the audit function and leads to the confusion of the social and economic order. Therefore, it is urgent to study and solve the audit quality and legal liability risk of CPA. In view of this, based on the latest research results at home and abroad, taking modern accounting theory, audit theory, relevant economics theory and game theory as the research methods, combining the relevant statistical data and charts, this paper puts forward questions along the way. In this paper, the author analyzes the problems and their solutions, and discusses the influence of the legal liability risk of CPA on the audit quality in China. This paper is divided into five parts: the first part is the introduction. This part expounds the practical significance of the current research on the impact of CPA's legal liability risk on audit quality. And introduced the domestic and foreign CPA audit quality and the legal liability risk related research literature and the latest research results in order to learn from; finally, This paper briefly introduces the writing ideas and research methods, as well as the basic framework of the paper. The second part is a summary of CPA's legal liability risk and audit quality. This part first introduces the concept of legal liability risk and its constituent factors, then from the existence of CPA audit expectation difference, accounting goal diversification, the economic consequences of audit increase. This paper analyzes the causes of CPA's legal liability risk in detail from seven aspects, such as legal complication caused by contradiction of relevant legal provisions. At the same time, from the theory of "moral hazard", "adverse selection" theory, The theory of "limited rationality" and the theory of "opportunism" are used to analyze the low quality of CPA audit in China. The third part is the theoretical analysis of the impact of CPA legal liability risk on audit quality. This part first analyzes the relationship between CPA audit quality and legal liability risk, and then from the game between CPA and corporate management authority, The game between CPA and supervisor and between CPA and users of audit information is analyzed in detail.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4
【引證文獻】
相關(guān)期刊論文 前1條
1 張葵;;獨立審計質(zhì)量影響因素研究:一個文獻綜述[J];財會通訊;2010年21期
相關(guān)碩士學(xué)位論文 前2條
1 張育;注冊會計師法律責(zé)任風(fēng)險對審計質(zhì)量的影響研究[D];山西財經(jīng)大學(xué);2011年
2 范玲;注冊會計師法律責(zé)任對審計質(zhì)量的影響研究[D];蘇州大學(xué);2012年
本文編號：2237472
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