注册会计师审计质量理论与实证研究
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摘要
本文在借鉴、吸收前人研究成果的基础上,综合运用管理学、经济学等学科
的理论和方法,以定性分析和定量分析相结合、规范分析和实证分析相结合等具
体研究方法进行研析。在国内外相关文献综述的基础上,对注册会计师审计质量
的理论和实证进行了研究和探讨。全文的研究从以下几个方面展开:
产品质量是一个企业生存和发展的关键所在,同样,作为一项社会经济管理
活动的审计工作,它在社会经济发展中所能发挥的作用,同样取决于审计质量,
审计质量是注册会计师行业生存和发展的基本要素,也是其赖以生存的必要条
件。审计质量是一种信息产品,不同于一般产品,具有不可观察性,不能用一般
产品的使用价值去衡量。
1.注册会计师审计质量及其衡量标准。首先论述了审计质量的内涵、特征及
影响审计质量的因素;标准是衡量事物的准则,它不是一成不变的,会随着事物
周围环境的变化和人们对事物认识程度的提高而改变。衡量审计质量的标准也是
如此,它会随着审计目标的变化而改变。探讨了衡量审计质量的标准,衡量审计
活动质量的标准目前没有定论,有三点可以考虑:法规制度、审计职业标准和社
会期望。
2.中外注册会计师审计质量监管模式比较。对中外注册会计师审计质量监管
模式进行了陈述,有两种模式:政府干预型和行业自律型。由于各国注册会计师
行业选择何种监管模式,取决于各国的历史、市场经济理论与具体社会经济环境,
因此,各种监管模式难有简单好坏之分。正因为各种监管模式各有其优缺点,为
了适应环境的变化,英、美监管模式变迁中政府的作用在加强,而德、日监管模
式变迁中市场的作用在加强。因此,从实践上看,只有将政府与市场的力量有机
地配合起来,将自我管制与政府管制力量等有机地结合起来,才能更好地推进注
册会计师行业的管理。所以,各国都在积极地探索“独立管制”这样一种集政府
与市场力量为一体的监管模式,以便更好地保持监管机构的独立性,使监管路径
运行顺畅,降低监管成本,提高监管质量与效率,从而最大限度地保护公众利益,
促进注册会计师职业市场的持续健康发展。
指出了我国注册会计师审计质量监管模式存在的问题,并从宏观、中观和微
观的角度剖析了存在问题的深层次原因。宏观控制(财政部)与中观控制(中注
协会)主体不明晰,权力机构过多地涉及职务管理,加重了统一会计市场的人为
权力分割。微观控制也不易乐观,一些会计师事务所由于执业态度不端正、风险
意识淡薄、外部执业环境不尽完善等原因,审计走过场,不能按《独立审计准则》
Based on the proceeding research results of other's authors, the author makes researches and analysis with the theory and methods of such subjects as managing, economics and etc in this thesis, integrating qualitative analysis with quantitative analysis, normative analysis with positive analysis. It also researches and probes into the theory and demonstrations of audit quality of CPA on the basis of relative literatures and summarizations at home and abroad, which outspreads from the following aspects.As production quality is vital to the existing and development of an enterprise, au diting, as one part of society economic management, perform its important function, lying on audit quality, for audit quality is fundamental to the existing and development of CAP trade as well as the necessary conditions to survive. Audit quality is a sort of information production, whose unobservability differing from common productions, which can't be measured with the value of employing common productions.1. Audit quality and audit standards. The author firstly summarizes the meaning and characters of audit quality, and factors influencing audit quality; points out that standards aren't invariable as a rule measuring things, and they can alter along with the changing of surrounding and the improving of cognition, the same do audit standards, which can alter along with the changing of audit objectives. On discussing audit standards, the author suggests that these are three aspects, law and rules, professional standards of auditing and social expectation, worth considering, though there isn't a last word on the standards measuring audit quality.2. Comparing the patterns of supervising and managing at home and abroad. The author introduces the managing patterns of CAP in varieties of countries, specially the evolution of audit quality controlling rules of American CAP. It is hard to decide the stand or fall of varieties of managing patterns, for determined by the history, the theory and surrounding of society economy in each country. So each managing pattern has its advantages and disadvantages, the role of government had been strengthened in the evolution of Anglo-American managing patterns, in order to conform to the environments; the role of market becomes more strenghthened in Germany and Japan. Therefore in practice, it can advance the management of CAP only to combine the role of government with the one of market, combine self-controlling with government controlling. At present, many a country are searching after managing independently, a kind of managing pattern linking the role of government and market, to remain the independence of managing institution, keep the route of managing straightway, lower the managing cost, improve the managing quality and efficiency, so as to protect public behalf farthest, and promote the continually and health development of CPA markets.The author points out the problems existing in our CPA managing, and analyses The further reasons causing the problems from the macrocosmic, middle-cosmic and microcosmic aspects; the subjects of macro-control and middle-control aren't clear, authorities interfere with post managing too much, all this strengthen the authorities division man-made to the unified accounting markets. Micro-control is not optimistic yet. Some accounting offices can't implement audit procedure to make real auditing
according to Independent Auditing Role, for whose incorrect trade attitude, poor risk sense and imperfect outer surroundings; some evade their auditing responsibility, and can't disclose grave problems inspected. Others indulge the enterprises' opinions, and can't stand at the impartial position, which leads to nominal auditing.3. The appraisal system of CPA audit quality. Appraisal of audit quality can be divided into two levels: the appraisal of single-item audit quality, it is impossible to make unified appraisal standard for their difference in thousands ways; appraisal of the total audit quality of CPA office, which includes the audit quality of all business of the specific accounting office in a period. Because of lack of scientific and quantitative appraisal of comprehensive quality of accounting office, also lack of the ability to differentiate the superiority or inferiority of accounting office with the objective standards based on quality, the offices pass away the sham as the genuine on the markets, which influence the audit quality severely. Therefore, in the dissertation the author probes into the necessity to constitute quality appraisal system of accounting office, and set up a suit of appraisal indexes and methods of quantitative grading, aiming at appraising the total quality of accounting office objectively and fairly.4. The system of controlling audit quality of CPA. It is the core and footstone of auditing of overall quality controlling, also the applying the theory and methods of cybernetics and systems engineering to audit quality controlling, and the requirement of audit managing. The author introduces the characters, functions, contents and models of the system of controlling audit quality, emphasizes the necessity of controlling audit quality of whole course, and illustrates how to control audit quality at the beginning, midst, and the end of the course. It is the foundation to ensure the whole audit quality for CPA office to strengthen their audit quality controlling, while requiring much supporting from the outer surroundings.5. The measures to improve audit quality of CPA. In this dissertation the author analyses the conditions of our CPA's audit quality at present, illustrates the harm of low audit quality, also analyses the further cause of low audit quality from outer surroundings and professions, and points out that offering nonstandard audit opinion is the symbol of the improvement of the quality of audit report. The author also makes comparisons and discusses the inner administering mechanism of Five Big CPA office, emphasizes that improving the business quality of CPA is the main measure to better the interior administering mechanism of CPA office, according to the current conditions of China.6. Analysis of demonstration. The author analyses the "Shuan An case" and "Yin Guang Xia case", it doesnot expect CPA audit just in order to audit and emphasizes CPA should strengthen construct of professional ethics and reputation.At last, the author insists that whatever government control or professional control, self-discipline of CPA office is the optimal supervision, on which outer-discipline depends to come off ultimately. Therefore, the interior administer mechanism is very important to CPA office, the interior administer mechanism should give prominence to the notion of Human Being the Core.
的理论和方法,以定性分析和定量分析相结合、规范分析和实证分析相结合等具
体研究方法进行研析。在国内外相关文献综述的基础上,对注册会计师审计质量
的理论和实证进行了研究和探讨。全文的研究从以下几个方面展开:
产品质量是一个企业生存和发展的关键所在,同样,作为一项社会经济管理
活动的审计工作,它在社会经济发展中所能发挥的作用,同样取决于审计质量,
审计质量是注册会计师行业生存和发展的基本要素,也是其赖以生存的必要条
件。审计质量是一种信息产品,不同于一般产品,具有不可观察性,不能用一般
产品的使用价值去衡量。
1.注册会计师审计质量及其衡量标准。首先论述了审计质量的内涵、特征及
影响审计质量的因素;标准是衡量事物的准则,它不是一成不变的,会随着事物
周围环境的变化和人们对事物认识程度的提高而改变。衡量审计质量的标准也是
如此,它会随着审计目标的变化而改变。探讨了衡量审计质量的标准,衡量审计
活动质量的标准目前没有定论,有三点可以考虑:法规制度、审计职业标准和社
会期望。
2.中外注册会计师审计质量监管模式比较。对中外注册会计师审计质量监管
模式进行了陈述,有两种模式:政府干预型和行业自律型。由于各国注册会计师
行业选择何种监管模式,取决于各国的历史、市场经济理论与具体社会经济环境,
因此,各种监管模式难有简单好坏之分。正因为各种监管模式各有其优缺点,为
了适应环境的变化,英、美监管模式变迁中政府的作用在加强,而德、日监管模
式变迁中市场的作用在加强。因此,从实践上看,只有将政府与市场的力量有机
地配合起来,将自我管制与政府管制力量等有机地结合起来,才能更好地推进注
册会计师行业的管理。所以,各国都在积极地探索“独立管制”这样一种集政府
与市场力量为一体的监管模式,以便更好地保持监管机构的独立性,使监管路径
运行顺畅,降低监管成本,提高监管质量与效率,从而最大限度地保护公众利益,
促进注册会计师职业市场的持续健康发展。
指出了我国注册会计师审计质量监管模式存在的问题,并从宏观、中观和微
观的角度剖析了存在问题的深层次原因。宏观控制(财政部)与中观控制(中注
协会)主体不明晰,权力机构过多地涉及职务管理,加重了统一会计市场的人为
权力分割。微观控制也不易乐观,一些会计师事务所由于执业态度不端正、风险
意识淡薄、外部执业环境不尽完善等原因,审计走过场,不能按《独立审计准则》
Based on the proceeding research results of other's authors, the author makes researches and analysis with the theory and methods of such subjects as managing, economics and etc in this thesis, integrating qualitative analysis with quantitative analysis, normative analysis with positive analysis. It also researches and probes into the theory and demonstrations of audit quality of CPA on the basis of relative literatures and summarizations at home and abroad, which outspreads from the following aspects.As production quality is vital to the existing and development of an enterprise, au diting, as one part of society economic management, perform its important function, lying on audit quality, for audit quality is fundamental to the existing and development of CAP trade as well as the necessary conditions to survive. Audit quality is a sort of information production, whose unobservability differing from common productions, which can't be measured with the value of employing common productions.1. Audit quality and audit standards. The author firstly summarizes the meaning and characters of audit quality, and factors influencing audit quality; points out that standards aren't invariable as a rule measuring things, and they can alter along with the changing of surrounding and the improving of cognition, the same do audit standards, which can alter along with the changing of audit objectives. On discussing audit standards, the author suggests that these are three aspects, law and rules, professional standards of auditing and social expectation, worth considering, though there isn't a last word on the standards measuring audit quality.2. Comparing the patterns of supervising and managing at home and abroad. The author introduces the managing patterns of CAP in varieties of countries, specially the evolution of audit quality controlling rules of American CAP. It is hard to decide the stand or fall of varieties of managing patterns, for determined by the history, the theory and surrounding of society economy in each country. So each managing pattern has its advantages and disadvantages, the role of government had been strengthened in the evolution of Anglo-American managing patterns, in order to conform to the environments; the role of market becomes more strenghthened in Germany and Japan. Therefore in practice, it can advance the management of CAP only to combine the role of government with the one of market, combine self-controlling with government controlling. At present, many a country are searching after managing independently, a kind of managing pattern linking the role of government and market, to remain the independence of managing institution, keep the route of managing straightway, lower the managing cost, improve the managing quality and efficiency, so as to protect public behalf farthest, and promote the continually and health development of CPA markets.The author points out the problems existing in our CPA managing, and analyses The further reasons causing the problems from the macrocosmic, middle-cosmic and microcosmic aspects; the subjects of macro-control and middle-control aren't clear, authorities interfere with post managing too much, all this strengthen the authorities division man-made to the unified accounting markets. Micro-control is not optimistic yet. Some accounting offices can't implement audit procedure to make real auditing
according to Independent Auditing Role, for whose incorrect trade attitude, poor risk sense and imperfect outer surroundings; some evade their auditing responsibility, and can't disclose grave problems inspected. Others indulge the enterprises' opinions, and can't stand at the impartial position, which leads to nominal auditing.3. The appraisal system of CPA audit quality. Appraisal of audit quality can be divided into two levels: the appraisal of single-item audit quality, it is impossible to make unified appraisal standard for their difference in thousands ways; appraisal of the total audit quality of CPA office, which includes the audit quality of all business of the specific accounting office in a period. Because of lack of scientific and quantitative appraisal of comprehensive quality of accounting office, also lack of the ability to differentiate the superiority or inferiority of accounting office with the objective standards based on quality, the offices pass away the sham as the genuine on the markets, which influence the audit quality severely. Therefore, in the dissertation the author probes into the necessity to constitute quality appraisal system of accounting office, and set up a suit of appraisal indexes and methods of quantitative grading, aiming at appraising the total quality of accounting office objectively and fairly.4. The system of controlling audit quality of CPA. It is the core and footstone of auditing of overall quality controlling, also the applying the theory and methods of cybernetics and systems engineering to audit quality controlling, and the requirement of audit managing. The author introduces the characters, functions, contents and models of the system of controlling audit quality, emphasizes the necessity of controlling audit quality of whole course, and illustrates how to control audit quality at the beginning, midst, and the end of the course. It is the foundation to ensure the whole audit quality for CPA office to strengthen their audit quality controlling, while requiring much supporting from the outer surroundings.5. The measures to improve audit quality of CPA. In this dissertation the author analyses the conditions of our CPA's audit quality at present, illustrates the harm of low audit quality, also analyses the further cause of low audit quality from outer surroundings and professions, and points out that offering nonstandard audit opinion is the symbol of the improvement of the quality of audit report. The author also makes comparisons and discusses the inner administering mechanism of Five Big CPA office, emphasizes that improving the business quality of CPA is the main measure to better the interior administering mechanism of CPA office, according to the current conditions of China.6. Analysis of demonstration. The author analyses the "Shuan An case" and "Yin Guang Xia case", it doesnot expect CPA audit just in order to audit and emphasizes CPA should strengthen construct of professional ethics and reputation.At last, the author insists that whatever government control or professional control, self-discipline of CPA office is the optimal supervision, on which outer-discipline depends to come off ultimately. Therefore, the interior administer mechanism is very important to CPA office, the interior administer mechanism should give prominence to the notion of Human Being the Core.
引文
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[17] 邓国准.会计师事务所体制改革势在必行.注册会计师通讯,98,5,18—19
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