注册会计师审计独立性的问题研究

注册会计师审计独立性的问题研究(论文17000字)
Study on Audit Independence of Certified Public Accountants
摘  要
审计并非从来就有，而是社会经济发展到一定阶段的产物。当公司的经营出现了所有权与控制权分离时，委托人与代理人之间的利益冲突与代理问题导致了审计的产生，审计一经产生便为解决代理问题而存在，而为了保证审计能够解决既有的代理问题，审计师必须保持一定的独立性。可以说自审计行业出现起，审计独立性问题便一直是理论界与实务界关注的焦点，当然也是争议最多的问题之一。文章主要就此问题进行探讨。
从委托代理关系、注册会计师以及会计师事务所三个方面来分析了我国注册会计师审计独立性的影响因素，提出应该从改进委托代理模式、增强注册会计师的职业道德、规范会计师事务所审计收费、加强会计师事务所监督力度角度，来保证我国注册会计师审计独立性，提高我国注册会计师审计报告的质量，促进我国资本市场以及注册会计师行业稳定健康发展。
独立性是现代审计中的一个十分重要的盖面，它不仅是对注册会计师的一项重要的品行要求，同时也是独立审计的精髓所在。没有独立性就没有审计的权威性。独立性是注册会计师职业取信于投资大众和社会公众的必要条件。
然而，近年来，国内外的财务舞弊案层出不穷。从中国的银广厦、蓝田股份事件到没过的安然、世通丑闻，造假程度一个比一个更严重，金额一个比一个更重大。而首先报告这些真实坏消息的，都不是守在最后一道防线上的注册会计师，恰恰是不在审计现场的教师、记者或是内部审计人员。这使得社会公众对注册会计师的诚信产生怀疑，关于注册会计师审计独立性的问题也再次提到日程上来。  
不可否认，我国近年来不论是证券市场的监管，还是会计审计的规范，都不同程度地借鉴了美国的做法。理性地分析发生在成熟证券市场上的财务舞弊，不仅有助于我们从中吸取教训，也可避免今后在借鉴美国的做法时盲目照搬。因此本文通过对没过提高注册会计师审计独立性所采取的措施的分析，论述了影响注册会计师审计独立性的内外部因素，并由此提出了提高我国注册会计师审计独立性的建议。
结合作者的工作实际和所处行业特点，着重阐述了信息技术行业上市公司财务报表分析的披露现状和使用价值，同时指出现有分析工作的局限和不足，提出相应改进建议。
关键字： 审计独立性；审计学；注册会计师

Abstract
Auditing is not always a product of social and economic development to a certain stage. When the management of the company is separated from the right of ownership and control, the conflict of interest and the agency problem between the principal and the agent lead to the emergence of the audit, and the audit will exist for the solution of the agency problem. In order to ensure that the audit can solve the existing agency problems, the auditor must maintain a certain independence. It can be said that since the emergence of audit industry, the issue of audit independence has always been the focus of attention in the theoretical and practical circles, and of course, it is also one of the most controversial issues. This article mainly discusses the problem.
From three aspects of principal-agent relationship, certified public accountants and accounting firms, this paper analyzes the influencing factors of the independence of CPA audit in China, and puts forward that it should be improved from the mode of improving the principal agent, enhancing the professional ethics of the certified public accountants, standardizing the audit fees and strengthening the supervision of the accounting firms. To ensure the independence of CPA audit in China, improve the quality of the audit report of CPA in China, and promote the stable and healthy development of the capital market and the CPA industry in China.
However, in recent years, domestic and foreign financial fraud cases emerge in endlessly. From China's silver Guangsha and Lantian stock events to the Enron and WorldCom scandals, the degree of fraud is more serious than one, and the amount is bigger than one. The first report of the real bad news is not a certified public accountant on the last line of defence, but a teacher, journalist, or internal auditor who is not on the site of the audit. This makes the public doubt the integrity of certified public accountants, and the issue of independence of Certified Public Accountants is also mentioned on the agenda again.
It is undeniable that in recent years, whether the regulation of the securities market or the standard of accounting audit has drawn lessons from the practice of the United States in varying degrees. A rational analysis of the financial frauds in the mature securities market will not only help us learn lessons from it, but also avoid blind copying of American practices in the future. Therefore, through the analysis of the measures that have not been taken to improve the independence of CPA audit, this paper discusses the internal and external factors affecting the independence of CPA audit, and puts forward some suggestions to improve the independence of CPA audit in China.
In the light of the author's practical work and the characteristics of the industry, the present situation and the use value of the financial statement analysis of the listed companies in the information technology industry are emphatically expounded, and the limitations and shortcomings of the analysis work are also pointed out, and the corresponding suggestions for improvement are put forward.
Keywords: Audit independence; auditor; CPA         

目   录
摘  要    I
Abstract    II
1 绪  论    3
1.1研究背景    3
1.2研究的目的和意义    3
1.2.1研究目的    3
1.2.2研究意义    3
1.3国内外研究现状    3
1.3.1国外研究现状    3
1.3.2国外研究现状    4
1.4研究内容与研究方法    5
1.4.1研究内容    5
1.4.2研究方法    5
2注册会计师独立审计相关理论概述    7
2.1注册会计师独立审计的基础理论    7
2.1.1注册会计师的含义    7
2.1.2独立审计的含义    7
2.2审计的相关理论基础    7
2.2.1审计委托代理关系    7
2.2.2博弈理论    8
2.2.3信息不对称假设理论    9
3 注册会计师独立审计存在的问题    10
3.1 外部问题    10
3.1.2审计主体规模较小    10
3.1.3非审计服务与审计服务存在冲突    10
3.2内部问题    11
3.2.1审计关系失衡    11
3.2.2会计师事务所组织形式存在缺陷    11
4注册会计师独立审计存在问题的原因分析    13
4.1外部原因    13
4.1.1市场竞争及收费制度对会计独立性的不利影响    13
4.1.2审计委托关系不明确透明    13
4.1.3工作重心易偏移于非审计服务    14
4.1.4行业监管不健全    14
4.2内部原因    15
4.2.1注册会计师所获经济利益影响话语权    15
4.2.2会计师事务所的组织形式与管理模式不健全完善    15
5加强注册会计师审计独立性的建议    15
5.1从内部加强注册会计师审计独立性    17
5.1.1完善公司治理结构    17
5.1.2提高注册会计师自身素质    17
5.1.3建立注册会计师审计声誉机制    17
5.2从外部加强注册会计师审计独立性    18
5.2.1实现公司股份的流通性    18
5.2.2规范会计师事务所收费行为    19
5.2.3发展大型会计师事务所    19
5.2.4健全相关法律    20
结  论    21
参考文献    22
致  谢…………………………………………………………………………………23