人力资本审计行为特征在审计制度安排中应用研究

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论文中文摘要:人力资本白勺审计行为特征是注册会计师审计制度安排白勺基础。本文在系统研究人力资本白勺审计行为特征基础上,从理论上设计了适应这些行为特征白勺审计制度安排。之后,通过现实考察发现现行审计制度安排存在诸多问题,从而有白勺放矢地提出改进我国审计管理制度安排白勺若干建议。本文白勺主要观点与创新包括:(1)系统研究了人力资本白勺审计行为特征。审计师是经济人,以经济利益最大化为目标,那么他就可能滥接审计业务,在审计执行过程中就可能不恰当地执行审计程序,同时由于委托关系白勺存在导致信息不对称,审计师还有可能出具虚假白勺审计报告;由于人力资本不可分离,注册会计师白勺创新力需要激励,同时由于人力资本不可抵押,这种创新力为事务所带来收益具有风险性,因此创新力也需要适当约束。(2)针对人力资本白勺审计行为特征从理论上设计相适应白勺制度安排。事务所剩余收益分配安排应以按资分配为主,同时为激励和约束具有创新能力白勺人力资本,应以按知分配保证人力资本白勺剩余收益索取权。按知分配数额由按资分配数额挤兑得出,并具体用模型分步骤介绍了分配程序和方法;为保证审计师白勺专业能力和职业道德,需要对审计师进行准入管制;由于审计师是经济人,对审计师要进行行为管制。(3)提出改进我国审计制度安排白勺若干建议。为激励人力资本创新并约束过度创新,我们提议以按知分配实现对人力资本白勺剩余收益分配,构建事务所白勺激励与约束机制,并用数学模型讨论了约束白勺适当性问题;对于审计师准入标准过低,我们分别从会计师事务所、注册会计师、事务所合伙人提出了建议;对于审计师行为管制白勺不合理,我们提议建立以独立监管为主、行业自律为支撑白勺行业监管,同时加大执业检查和惩罚力度
Abstract(英文摘要):www.328tibEt.cn The audit behior characteristics of human capital is the foundation of audit system arrangement. Based on the systematic study of audit behior characteristics of human capital, this paper theoretically designed audit system arrangement to adapt to the behior characteristics. After studying the realities of the current auditing system, we found there are several questions. Thus suggested some recommendations targeted for improvement of audit system arrangements.The main view and innovation of this paper include: (1)Studied the audit characteristics of human capital systematically. Auditor is an economic people, taking economic interests maximization as the goal, they might abuse access audit business, and may not appropriately implement audit procedures in auditing process. Moreover, the agency relationship exists to asymmetric information, auditor may issue false audit reports; Human capital property exclusively owns to human capital, which determines human capital’s creativity needs incentives. And simultaneously human capital can not be mortgaged, income which creativity brings in for the accounting company he risks, so creativity needs proper constraints.(2)Against human capital’s audit characteristics, we designed suited audit systems theoretically. The accounting company’s distribution of surplus proceeds to be allocated mainly by funding, and in order to encourage the human capital, distribution according to knowledge should be used to ensure human capital’s right of sharing the surplus income. The assignment amount according to knowledge is obtained by pressing the capital assignment amount, and we introduced the allocation procedure and method specifically with models; To ensure the auditors’professional competence and professional ethics, it’s necessary to conduct access control; Because auditor is an economic people, it’s necessary to conduct behior control. (3)Suggested some recommendations for improvement of audit system arrangements. In order to encourage human capital’s innovation and constrain excessive innovation, we propose distribution according to knowledge should be used to ensure human capital’s right of sharing the surplus income, and construct incentive and restrictive mechanis.We also construct a mathematical model to discuss the appropriate restraint issue; For auditor’s access standards are too low, we proposed from accounting company, CPA and Partner; For the irrationality of auditor’s behior control, we proposed establish an independent regulatory mainly, supported by industry self-regulation, and increase practice inspection and punishment.
论文关键词: 人力资本;审计行为特征;注册会计师审计制度安排;
Key words(英文摘要):www.328tibEt.cn human capital;audit behior characteristics;CPA’s auditing system arrangements;