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獨(dú)立審計(jì)質(zhì)量的研究
畢業(yè)論文
獨(dú)立審計(jì)質(zhì)量的研究
摘要：審計(jì)因市場(chǎng)經(jīng)濟(jì)發(fā)展的需要而產(chǎn)生,必須不斷適應(yīng)經(jīng)濟(jì)發(fā)展發(fā)帶來的變化,滿足社會(huì)對(duì)其提出的新的要求,扮演好自的社會(huì)角色，在這個(gè)過程中，審計(jì)質(zhì)量始終是注冊(cè)會(huì)計(jì)師行業(yè)賴以生存和發(fā)展的生命線。然而近年來國(guó)內(nèi)審計(jì)失敗案件屢屢發(fā)生，給會(huì)計(jì)師事務(wù)所、企業(yè)、股民和社會(huì)造成巨大的損失，審計(jì)質(zhì)量低下導(dǎo)致注冊(cè)會(huì)計(jì)師面臨著嚴(yán)重的誠(chéng)信危機(jī)。我將結(jié)合我國(guó)實(shí)際，從資本市場(chǎng)和會(huì)計(jì)師事務(wù)所角度論述審計(jì)質(zhì)量的重要意義，然后分析我國(guó)審計(jì)質(zhì)量現(xiàn)狀出現(xiàn)的原因,最后從多種角度來研究提高我國(guó)審計(jì)質(zhì)量的切實(shí)可行的途徑。通過提出的方法，我期望達(dá)到重塑注冊(cè)會(huì)計(jì)師在資本市場(chǎng)上值得信賴之形象、凈化會(huì)計(jì)市場(chǎng)，促使我國(guó)正在建設(shè)中的市場(chǎng)經(jīng)濟(jì)朝健康高效和諧的方向發(fā)展。
關(guān)鍵詞: 審計(jì)質(zhì)量; 注冊(cè)會(huì)計(jì)師; 獨(dú)立性; 會(huì)計(jì)師事務(wù)所
The Studies on the Independent Audit Quality
Abstract: The audit arises from the need of market-oriented market development, which must adapt to the economic development changes and act well as social role. During the process, the audit quality is the lifeline for survial and development in CPA industry. However, in the following years, the domestic audit failure happens in numbers, which leads to a huge loss for accounting firm and enterprises as well as stockholders. While the certificated public accountant confronts with serious credit crisis because of low audit quality. I will discuss the significance of audit quality basing on capital market and accounting firm, then analyse the reason for current audit quality situation, in the end, explore the reasonable approaches to improving the audit quality. Most importantly, I hope that through these methods can reshape the CPAs reliable status in capital market, create healthy account market, and as well as promote the market-oriented economy development in the healthy, effective and harmonious way.
Keywords: Audit quality; certificated public accountant; independence; accounting firm
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