本文選題：審計(jì)師法律責(zé)任 + 審計(jì)質(zhì)量　； 參考：《湖南大學(xué)》2007年碩士論文

【摘要】： 市場(chǎng)經(jīng)濟(jì)是法制經(jīng)濟(jì),法律是維護(hù)市場(chǎng)經(jīng)濟(jì)健康有序發(fā)展的重要機(jī)制。審計(jì)師作為維護(hù)資本市場(chǎng)秩序的“經(jīng)濟(jì)警察”,同樣需要法律制度的調(diào)節(jié)。那么,審計(jì)師法律責(zé)任如何安排才能達(dá)到提高審計(jì)質(zhì)量的目的?這個(gè)問題對(duì)于完善我國市場(chǎng)經(jīng)濟(jì)法制建設(shè)尤為重要。 本文圍繞“審計(jì)師法律責(zé)任安排與審計(jì)質(zhì)量的關(guān)系”展開研究。首先,從法理學(xué)的角度探索審計(jì)師法律責(zé)任安排與審計(jì)質(zhì)量的內(nèi)在聯(lián)系。法律是保證審計(jì)師的公信力成為可能的前提條件,審計(jì)師法律責(zé)任有解決沖突、溝通期望、懲罰違法違規(guī)審計(jì)師、補(bǔ)償受害者、教育審計(jì)師提高審計(jì)質(zhì)量的功能。法律責(zé)任安排的最終目的是威懾審計(jì)師提高審計(jì)質(zhì)量,審計(jì)質(zhì)量的高低應(yīng)該成為審計(jì)師是否需要承擔(dān)法律責(zé)任的根本依據(jù)。實(shí)現(xiàn)法律責(zé)任對(duì)審計(jì)師提高審計(jì)質(zhì)量最佳威懾的前提條件是堅(jiān)持法理學(xué)中關(guān)于追究法律責(zé)任的五個(gè)原則:責(zé)任法定原則、責(zé)任平等原則、責(zé)任自負(fù)原則、責(zé)任相當(dāng)原則、重在教育原則。其次,我們選取《1.9規(guī)定》發(fā)布前后即2002年和2003年的滬深兩市A股上市公司為研究對(duì)象,實(shí)證審計(jì)師法律責(zé)任的加重對(duì)審計(jì)質(zhì)量的影響,結(jié)果表明法律責(zé)任的加重沒有促進(jìn)審計(jì)師提高審計(jì)質(zhì)量或?qū)徲?jì)獨(dú)立性,也沒有增強(qiáng)審計(jì)師的法律風(fēng)險(xiǎn)意識(shí),審計(jì)師法律責(zé)任體系特別是民事法律責(zé)任體系存在許多問題,未能發(fā)揮應(yīng)有的作用。最后,根據(jù)理論分析提出的原則并結(jié)合實(shí)證考察的結(jié)果,就審計(jì)師行政責(zé)任、刑事責(zé)任尤其是民事責(zé)任存在的缺陷,提出為提高審計(jì)質(zhì)量優(yōu)化審計(jì)師法律責(zé)任安排的政策建議。
[Abstract]:Market economy is a legal economy, and law is an important mechanism to maintain the healthy and orderly development of market economy. Auditor, as an economic policeman who maintains the order of capital market, also needs the regulation of legal system. So, how can auditor's legal responsibility be arranged to achieve the purpose of improving audit quality? This problem is particularly important to perfect the legal construction of market economy in China. This paper focuses on the relationship between auditor's legal liability arrangement and audit quality. First of all, it explores the internal relationship between auditor's legal liability arrangement and audit quality from the point of view of jurisprudence. Law is the precondition to guarantee auditor's credibility. Auditor's legal responsibility has the function of resolving conflicts, communicating expectations, punishing illegal auditors, compensating victims and educating auditors to improve audit quality. The ultimate purpose of legal liability arrangement is to deter auditors to improve audit quality. The prerequisite for realizing the best deterrent of legal liability to auditors to improve audit quality is to adhere to the five principles of jurisprudence on the investigation of legal liability: legal principle of liability, principle of equality of responsibility, principle of responsibility conceit, principle of equal responsibility, principle of liability equivalence. Emphasis is placed on the principles of education. Secondly, we choose the A-share listed companies of Shanghai and Shenzhen stock markets in 2002 and 2003 before and after the release of < 1.9 regulation > as the research object, and the impact of the increase of the legal liability of auditors on the audit quality. The results show that the aggravation of legal liability does not promote the auditor to improve the audit quality or audit independence, nor does it enhance the auditor's legal risk consciousness. There are many problems in the auditor's legal liability system, especially in the civil legal liability system. Fail to play its due role. Finally, according to the principles put forward by the theoretical analysis and the results of empirical investigation, this paper puts forward some policy suggestions to optimize the arrangement of auditors' legal liability in order to improve the audit quality, with regard to the defects of auditor's administrative liability, criminal liability, especially civil liability.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：D922.27;F239.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王胤宇;法律責(zé)任制度安排對(duì)審計(jì)質(zhì)量影響的實(shí)證研究[D];西南財(cái)經(jīng)大學(xué);2010年

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本文編號(hào)：1994323