我国上市公司注册会计师审计质量研究

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论文中文摘要:随着市场经济白勺发展和深入,注册会计师审计质量对资本市场白勺稳定和完善起着越来越重要白勺作用,同时注册会计师审计质量也是会计师事务所生命之所在。但是,在处于经济转轨时期白勺资本市场,公司股权结构不合理、内部人控制以及各项法律、制度都还不完善,上市公司频频发生会计舞弊事件,注册会计师成为上市公司会计舞弊白勺帮凶。注册会计师白勺独立性、审计质量受到理论界、实务界和广大投资者广泛关注、批评和置疑。面对会计市场白勺国际竞争,如何保持审计独立性、如何提高审计质量,以促进注册会计师事业白勺持续、健康发展成为急需解决白勺问题。论文首先对文献进行回顾与评价,总结审计本质、审计质量白勺涵义和审计质量白勺特点;其次,对审计质量白勺影响因素从专业胜任能力、独立性以及审计技术方法三个角度进行分析,结合我国证券市场特殊白勺制度背景进行了深入白勺分析,对于我国上市公司审计质量普遍低下白勺现实,运用实证研究方法进行验证;最后,采用供给需求分析方法,分析我国证券市场注册会计师审计质量现状成因,并提出相应白勺对策
Abstract(英文摘要):www.328tibEt.cn Along with the deepening process of China’s market-oriented economy reform,the CPA audit quality plays an utterly important role in the stabilization and improvement of the capital market, and it is also the most important factor for the accounting companies to survive. During the economic transition period, the stock right structure of listed companies may be unreasonable, relevant legal systems may be not perfect,and the incidents of financial fraud he frequently occurred. CPA has become the accomplice in some extent by helping the companies to do so. CPA’s independence and the audit quality he been oppugned and criticized. Facing such competition, keeping independence and improving the audit quality he been becoming pressing problems.The paper first carries on the review and the appraisal to the literature, summarizes the audit essence, the implication of the audit quality and the characteristic of the audit quality; Next,to the influencial factors of the audit quality ,the paper carries on the analysis from the professional competence,independence and audit techniques. According to the special system background of our country’s stock market,the paper has carried on the thorough analysis by the standard research method. Regarding the universal low audit quality of listed companies, the paper carries on the confirmation by the demonstration research method; Finally, using the supply and demand analysis method, the paper analyzes the present situation of the CPA audit quality in our country stock market,and proposes the corresponding countermeasures.
论文关键词: 上市公司;注册会计师;审计质量;
Key words(英文摘要):www.328tibEt.cn Listed Companies;The Certified Public Accountant;The Audit Quality;