本文關(guān)鍵詞： 獨(dú)立審計(jì)質(zhì)量 評(píng)價(jià)指標(biāo)體系 多層次模糊理論　出處：《哈爾濱工業(yè)大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 近幾年在經(jīng)歷了一系列注冊(cè)會(huì)計(jì)師審計(jì)失敗的重大案例之后,社會(huì)公眾對(duì)獨(dú)立審計(jì)質(zhì)量問題倍感困惑。隨著國際經(jīng)濟(jì)一體化的快速推進(jìn)和我國經(jīng)濟(jì)改革的不斷深入及資本市場(chǎng)的規(guī)�；l(fā)展,獨(dú)立審計(jì)的作用日益重要。因此,迫切需要構(gòu)建一套指標(biāo)體系對(duì)獨(dú)立審計(jì)質(zhì)量進(jìn)行評(píng)價(jià),促使獨(dú)立審計(jì)機(jī)構(gòu)提高自身審計(jì)服務(wù)水平,為社會(huì)公眾提供高質(zhì)量的審計(jì)服務(wù)。所以獨(dú)立審計(jì)質(zhì)量評(píng)價(jià)指標(biāo)體系的研究具有深刻的理論和現(xiàn)實(shí)意義。 首先,對(duì)國內(nèi)外專家學(xué)者的研究成果進(jìn)行分類闡述及分析評(píng)述,再根據(jù)獨(dú)立審計(jì)質(zhì)量的特點(diǎn),評(píng)價(jià)原則,評(píng)價(jià)內(nèi)容等方面進(jìn)行深入闡述,明確了獨(dú)立審計(jì)質(zhì)量評(píng)價(jià)的主要內(nèi)容包括五個(gè)方面:獨(dú)立審計(jì)機(jī)構(gòu)的處罰和懲戒情況、執(zhí)業(yè)資格、人員素質(zhì)、規(guī)模和組織形式,并且對(duì)每一評(píng)價(jià)內(nèi)容進(jìn)行了詳細(xì)的分析和解釋,為構(gòu)建評(píng)價(jià)指標(biāo)體系打下理論基礎(chǔ)。 通過對(duì)評(píng)價(jià)內(nèi)容的分析以及評(píng)價(jià)原則的應(yīng)用,以及調(diào)查問卷中對(duì)評(píng)價(jià)指標(biāo)的選取方面的調(diào)查結(jié)果,構(gòu)建了一套由五個(gè)一級(jí)指標(biāo)、十一個(gè)二級(jí)指標(biāo)組成的多層次評(píng)價(jià)指標(biāo)體系。在評(píng)價(jià)方法選擇上,結(jié)合層次分析法和模糊數(shù)學(xué)兩種評(píng)價(jià)方法的優(yōu)點(diǎn),根據(jù)評(píng)價(jià)指標(biāo)體系多層次、定性和定量指標(biāo)相結(jié)合的特點(diǎn),采用多層次模糊評(píng)價(jià)方法構(gòu)建評(píng)價(jià)模型。為了驗(yàn)證獨(dú)立審計(jì)質(zhì)量后評(píng)價(jià)指標(biāo)體系的有效性,論文還選用了前百家會(huì)計(jì)師事務(wù)所為案例,結(jié)合軟件MATLAB和EXCEL軟件對(duì)該評(píng)價(jià)模型進(jìn)行過程演算,通過案例演算將論文構(gòu)建的獨(dú)立審計(jì)質(zhì)量評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)方法融為一體。 最后,對(duì)獨(dú)立審計(jì)質(zhì)量各級(jí)指標(biāo)的評(píng)價(jià)結(jié)果進(jìn)行了簡單的分析,指出獨(dú)立審計(jì)機(jī)構(gòu)應(yīng)根據(jù)每個(gè)指標(biāo)對(duì)獨(dú)立審計(jì)質(zhì)量的影響程度,提出相應(yīng)的改進(jìn)審計(jì)質(zhì)量的措施。
[Abstract]:In recent years, it has experienced a series of major cases of CPA audit failure. With the rapid development of international economic integration and the deepening of China's economic reform and the large-scale development of capital market, the public is extremely confused about the quality of independent audit. The role of independent audit is becoming more and more important. Therefore, it is urgent to set up a set of index system to evaluate the quality of independent audit, so as to promote the independent audit institutions to improve their audit service level. Therefore, the study of independent audit quality evaluation index system has profound theoretical and practical significance. First of all, the domestic and foreign experts and scholars of the research results of classification and analysis of comments, and then according to the characteristics of independent audit quality, evaluation principles, evaluation content and other aspects of in-depth elaboration. The main content of independent audit quality evaluation includes five aspects: punishment and punishment of independent audit institutions, qualification, quality of personnel, scale and organizational form. Each evaluation content is analyzed and explained in detail, which lays a theoretical foundation for the construction of evaluation index system. Through the analysis of evaluation content and the application of evaluation principles, as well as the survey results of the selection of evaluation indicators in the questionnaire, a set of five first-level indicators was constructed. In the selection of evaluation methods, combining the advantages of two evaluation methods of AHP and fuzzy mathematics, according to the multi-level evaluation index system. In order to verify the effectiveness of the post-evaluation index system of independent audit quality, the multi-level fuzzy evaluation method is used to construct the evaluation model. The paper also selected the top 100 accounting firms as a case, combined with the software MATLAB and EXCEL software to calculate the process of the evaluation model. The independent audit quality evaluation index system and evaluation method are integrated by case calculus. Finally, the evaluation results of independent audit quality indicators at all levels are analyzed, and it is pointed out that independent audit institutions should influence the quality of independent audit according to each index. Put forward the corresponding measures to improve the audit quality.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.43

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