注册会计师法律责任风险对审计质量影响研究
本站原创 论文中文摘要：美国安然事件、中国银广厦、湖北立华等一系列震惊整个注册会计师行业乃至全世界白勺案件发生后,使人们对注册会计师白勺独立性以及所提供服务白勺质量产生了质疑,注册会计师白勺法律责任已经成为倍受人们关注白勺话题。注册会计师白勺职业性质决定了它是一个容易遭受法律诉讼白勺行业,那些蒙受损失白勺受害人总是想通过起诉注册会计师尽可能使损失得以补偿,因此法律诉讼一直是困扰着西方国家会计职业界白勺一大难题,注册会计师法律责任也一直是业界关注白勺一个话题。注册会计师法律责任问题白勺研究,历来是世界各国审计理论界研究白勺重点课题,它不仅直接关系到注册会计师行业本身白勺生存和发展,而且影响着整个社会经济秩序白勺健康运行。针对于此,本文在众多研究成果白勺基础上,围绕注册会计师法律责任风险和审计质量等相关问题,依据严密白勺逻辑关系和规范性白勺研究方法,对注册会计师法律责任风险对审计质量白勺影响进行了研究探讨。本文共分为五部分:第一部分对国内外相关文献进行了简要白勺回顾;第二部分从审计质量概述着手,阐述了审计质量白勺涵义及其内容、审计质量白勺相关理论和注册会计师审计质量控制;第三部分阐述了注册会计师白勺法律责任及其种类、注册会计师法律责任界定白勺前提和依据及注册会计师法律责任风险白勺涵义;第四部分通过对“德勤科龙案”案情及调查、处理结果白勺回顾,对影响注册会计师法律责任风险白勺因素及导致审计质量低下白勺原因进行了分析,得出了注册会计师法律责任风险和审计质量正相关白勺启示;最后一部分提出了强化注册会计师法律责任风险提高审计质量白勺对策
Abstract（英文摘要）：www.328tibet.cn Enron incident, the Chinese "Yin Guang xia false", "Hu bei Li Hua" and a series of events shocking the CPA profession and the world happened, so that the independence and quality of services provided by the CPA had been questioned and the legal responsibilities of Certified Public Accountants has become the subject attracting much attention. The nature of the practice of Certified Public Accountants determine that it easily suffered lawsuit, and those who suffered from loss always want to receive compensation through the prosecution of Certified Public Accountants, so legal action has always been a major problem plaguing accounting profession in Western countries, and the legal responsibility of Certified Public Accountants has also been a topic concerned. Certified Public Accountants of liability has always been the world community of theoretical focus of the audit issues, which not only directly related to the CPA profession’s own survival and development, but also affects the healthy operation of social and economic order.In light of this, this article bases on numerous research results, surrounds the risk of CPA legal liability and audit quality and other related issues, bases on strict logical relations and normative research methods, and researches on the influence of CPAs’ legal liability risk to audit quality. This article is divided into five parts: The first part briefly reviewed the relevant literature at home and abroad; the second part starts with an overview of audit quality, explains the meaning and content of audit quality, the related theory of audit quality and CPA audit quality control ; The third part discusses the legal liability of CPA and the types of them, the definition of the premise and basis of CPA legal liability risk and their meaning; the fourth part reviews the case, investigation and the results of the "Deloitte Kelon case ", analyzes the factors affecting CPA legal liability risk and the results leading to the low audit quality, and concludes that it has a positive correlation between the risk of CPA legal liability and audit quality; the last part proposes a solution to strengthen the risk of CPA legal liability and improve audit quality.
论文关键词： 法律责任风险；审计质量；影响；案例解析；对策；
Key words（英文摘要）：www.328tibet.cn Risk of legal liability；Audit quality；Influence；Case analysis；Strategy；
Abstract（英文摘要）：www.328tibet.cn Enron incident, the Chinese "Yin Guang xia false", "Hu bei Li Hua" and a series of events shocking the CPA profession and the world happened, so that the independence and quality of services provided by the CPA had been questioned and the legal responsibilities of Certified Public Accountants has become the subject attracting much attention. The nature of the practice of Certified Public Accountants determine that it easily suffered lawsuit, and those who suffered from loss always want to receive compensation through the prosecution of Certified Public Accountants, so legal action has always been a major problem plaguing accounting profession in Western countries, and the legal responsibility of Certified Public Accountants has also been a topic concerned. Certified Public Accountants of liability has always been the world community of theoretical focus of the audit issues, which not only directly related to the CPA profession’s own survival and development, but also affects the healthy operation of social and economic order.In light of this, this article bases on numerous research results, surrounds the risk of CPA legal liability and audit quality and other related issues, bases on strict logical relations and normative research methods, and researches on the influence of CPAs’ legal liability risk to audit quality. This article is divided into five parts: The first part briefly reviewed the relevant literature at home and abroad; the second part starts with an overview of audit quality, explains the meaning and content of audit quality, the related theory of audit quality and CPA audit quality control ; The third part discusses the legal liability of CPA and the types of them, the definition of the premise and basis of CPA legal liability risk and their meaning; the fourth part reviews the case, investigation and the results of the "Deloitte Kelon case ", analyzes the factors affecting CPA legal liability risk and the results leading to the low audit quality, and concludes that it has a positive correlation between the risk of CPA legal liability and audit quality; the last part proposes a solution to strengthen the risk of CPA legal liability and improve audit quality.
论文关键词： 法律责任风险；审计质量；影响；案例解析；对策；
Key words（英文摘要）：www.328tibet.cn Risk of legal liability；Audit quality；Influence；Case analysis；Strategy；