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我国注册会计师审计质量控制体系研究
时间:2011-03-03 浏览次数:1151次 无忧论文网
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    我国注册会计师审计事业虽然起步较晚,发展速度却有目共睹,但在繁荣的背后,还隐藏着审计质量低下的现实。如何改进注册会计师审计质量以满足我国证券市场乃至市场经济发展的需要,是注册会计师行业目前面临的一个严峻的问题。因此,联系中国注册会计师审计事业的特殊性,系统地、有针对性地研究审计质量控制相关问题既有一定的理论价值,更有重大的现实意义。目前我国注册会计师审计质量的情形不容乐观,主要原因就是在很多影响因素上,都不具备对提高审计质量有利的因素。这些因素包括外部环境、审计客户、会计师事务所以及审计人员四个方面。本文紧密结合国外建立完善审计质量控制体系的先进经验,分别从宏观、中观和微观三个层次来提出完善我国注册会计师审计质量控制体系的建议。其中,突出强调了建立和完善会计师事务所工作质量评价指标体系,改进和完善我国注册会计师同业复核制度中比较模糊和缺乏操作性之处,以及完善审计市场结构,提高市场集中度,加强上市公司对非审计费用的披露以提高信息透明度,充分发挥审计委员会的作用以提高审计人员独立性,促进会计师事务所为企业提供道德服务以提高企业高层管理人员职业道德水平,由内到外为注册会计师审计质量控制创造良好的条件。虽然目前我国审计质量控制体系还不太成熟和完善,但各个层次控制体系上的主要参与者已经认识到了问题的严峻,并开始采取一系列应对措施。随着研究的深入和实践的开展,相信在不久的将来,我国注册会计师审计质量体系的完善程度会得到更大幅度的提高。 [英文摘要]:     The audit business of public certified accounting in our country started quite lately, however, it has developed with a rapid speed. In spite of the prosperous situation, the phenomenon still exists that the level of audit quality is low. It is a serious problem in face of CPA profession at presents that how to improve audit quality in order to satisfy the needs of the stock market even the market economy in our country. Therefore, carrying out a research systematically on audit quality concerned in connection with the particular characteristics of CPA business in China, not only has theoretical value to some degrees, but also makes important realistic sense.   The current situation of audit quality of CPA in China fails to be optimistic. The main reason is that a great number of factors exert a disadvantageous influence on audit quality. These factors include external environment, audited customers, audit firms, and audit practitioners. This paper made reference to advanced experiences of foreign countries on setting up and improving the system, and put forward several suggestions to perfect the control system of audit quality in China from three aspects. In particular, the paper emphasized on such policies: to build and enhance the index system of evaluation on business quality in audit firms, to rectify the regulations on peer review in order to be clearer and easier to be carried out, to improve the structure of audit market and raise the market concentration, to request listed companies to disclose other fees except audit in order to enhance the transparency of information, to enable audit committees perform their duties to confirm auditors’ independence, to promote audit firms to provide corporations with morals service. In a word, these measures could generate suitable   conditions for audit quality of CPA.   Although the control system of audit quality in our country fails to mature, main participants at each level of the control system have realized the seriousness of the problem, and began to take a series of measures. With the advance of research and development of practice, the completeness of the control system of audit quality in our country would be improved to a greater degree in the near future.    
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