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獨立審計質量的研究
畢業(yè)論文
獨立審計質量的研究
摘要：審計因市場經(jīng)濟發(fā)展的需要而產(chǎn)生,必須不斷適應經(jīng)濟發(fā)展發(fā)帶來的變化,滿足社會對其提出的新的要求,扮演好自的社會角色，在這個過程中，審計質量始終是注冊會計師行業(yè)賴以生存和發(fā)展的生命線。然而近年來國內審計失敗案件屢屢發(fā)生，給會計師事務所、企業(yè)、股民和社會造成巨大的損失，審計質量低下導致注冊會計師面臨著嚴重的誠信危機。我將結合我國實際，從資本市場和會計師事務所角度論述審計質量的重要意義，然后分析我國審計質量現(xiàn)狀出現(xiàn)的原因,最后從多種角度來研究提高我國審計質量的切實可行的途徑。通過提出的方法，我期望達到重塑注冊會計師在資本市場上值得信賴之形象、凈化會計市場，促使我國正在建設中的市場經(jīng)濟朝健康高效和諧的方向發(fā)展。
關鍵詞: 審計質量; 注冊會計師; 獨立性; 會計師事務所
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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