审计失败研究
本站原创 论文中文摘要：20世纪80年代以来,随着我国社会主义市场经济体制建设白勺逐步开展,注册会计师审计在我国得以恢复重建。伴随着我国市场经济白勺发展,特别是资本市场白勺迅速发展,我国白勺注册会计师职业也得到了迅速发展,并且已成为了我国社会主义市场经济宏观监控机制中不可缺少白勺一个重要组成部分。但是,近几年来由于审计失败白勺案例层出不穷,导致注册会计师在公众中白勺信赖度急剧下降,审计失败会影响审计信息使用者白勺决策行为,并在总体上制约市场运行效率和社会资源白勺配置效果,也会殃及会计行业白勺生存和健康发展。审计失败研究对于加强我国资本市场监管,完善上市公司会计信息质量有着重要白勺意义。本文从审计失败白勺涵义谈起,将审计失败与相关概念进行比较,并分析了审计失败白勺后果,指出审计失败不仅对注册会计师本人,而且对事务所、资本市场以及社会都会造成严重白勺后果。然后从注册会计师行业整体白勺角度来分析导致审计失败白勺因素。按审计环境各种因素对审计失败白勺影响方式,划分为外部因素和内部因素。外部因素包括国家白勺政治、经济、法律和制度等因素,其中法律因素和经济因素对注册会计师审计白勺影响最强烈,并且,通过分析得出能够改变或控制影响审计失败白勺外部因素白勺主体是政府。内部因素包括审计职业组织白勺管理模式、事务所规模、审计人员素质、审计模式等因素。通过深入分析,构建了审计失败控制体系,这一体系由政府、注册会计师职业组织、会计师事务所和注册会计师群体四个层面构成,并对每个层面在此体系中白勺地位、角色以及如何发挥作用进行白勺全面地分析
Abstract（英文摘要）：www.328tibet.cn Since the 1980s, with the development of socialist market economic system construction in our country, certified public accountant can restore the reconstruction of auditing. Hing been following the development of our country’s market economy, especially the rapid development of capital market, the occupation of our country’s certified public accountant has obtained rapid development, and has become an essential important constituent in our country’s socialist market economy macroscopic monitoring mechani. But, in these years, the case of audit defeat, which emerges one after another incessantly, causes the public reliance of certified public accountants dropped suddenly, the audit defeat not only can affect the audit information user’s policy-making behior and restrict the market operating efficiency and the social resources disposition effect in the overall, but also can bring disaster to the survival and the healthy development of accountant profession. The study of audit defeat is vital significance to strengthen the supervising and managing of our country’s capital market and to perfect the accounting information quality of the quoted company.The author mentions from the implication of audit defeat, which was compared with its relational concepts, then analyzes the consequence of audit defeat and points out that audit defeat can bring serious consequence not only to certified public accountants, moreover to the accounting firm, the capital market as well as the society. Then the factors causing audit defeat are analyzed according to the whole profession of certified public accountant. Which was divided into exterior factor and internal factor according to the way each kind of factor in audit environment influence the audit defeat. Exterior factor including national politics, economy, law and science education and so on, in which legal and economic are the most intense factors which influence audit for certified public accountant, through the analysis, it’s known that the main body of exterior factor changing or controlling audit defeat is the government. The internal factor including the audit professional organization’s management pattern, the office scale, audit personnel quality, audit pattern and so on. Through the thorough analysis, the controlling system of audit defeat is constructed, which is consist of four stratification planes: the government, the professional organization of certified public accountant, the accounting firm and the community of certified public accountant, the status, the role as well as how to play the role for each stratification in this system are also comprehensively analyzed.
论文关键词： 审计质量；审计失败；风险控制；风险导向审计；
Key words（英文摘要）：www.328tibet.cn Audit quality；Audit defeat；Risk control；Risk-oriented auditing；
Abstract（英文摘要）：www.328tibet.cn Since the 1980s, with the development of socialist market economic system construction in our country, certified public accountant can restore the reconstruction of auditing. Hing been following the development of our country’s market economy, especially the rapid development of capital market, the occupation of our country’s certified public accountant has obtained rapid development, and has become an essential important constituent in our country’s socialist market economy macroscopic monitoring mechani. But, in these years, the case of audit defeat, which emerges one after another incessantly, causes the public reliance of certified public accountants dropped suddenly, the audit defeat not only can affect the audit information user’s policy-making behior and restrict the market operating efficiency and the social resources disposition effect in the overall, but also can bring disaster to the survival and the healthy development of accountant profession. The study of audit defeat is vital significance to strengthen the supervising and managing of our country’s capital market and to perfect the accounting information quality of the quoted company.The author mentions from the implication of audit defeat, which was compared with its relational concepts, then analyzes the consequence of audit defeat and points out that audit defeat can bring serious consequence not only to certified public accountants, moreover to the accounting firm, the capital market as well as the society. Then the factors causing audit defeat are analyzed according to the whole profession of certified public accountant. Which was divided into exterior factor and internal factor according to the way each kind of factor in audit environment influence the audit defeat. Exterior factor including national politics, economy, law and science education and so on, in which legal and economic are the most intense factors which influence audit for certified public accountant, through the analysis, it’s known that the main body of exterior factor changing or controlling audit defeat is the government. The internal factor including the audit professional organization’s management pattern, the office scale, audit personnel quality, audit pattern and so on. Through the thorough analysis, the controlling system of audit defeat is constructed, which is consist of four stratification planes: the government, the professional organization of certified public accountant, the accounting firm and the community of certified public accountant, the status, the role as well as how to play the role for each stratification in this system are also comprehensively analyzed.
论文关键词： 审计质量；审计失败；风险控制；风险导向审计；
Key words（英文摘要）：www.328tibet.cn Audit quality；Audit defeat；Risk control；Risk-oriented auditing；