文档介绍：2012届分类号:
单位代码:10452

专业论文(设计)
CPA审计质量的现状分析

姓名
学号
年级 2008级
专业会计学
系(院) 物流学院
指导教师
2012年4月12日
摘要
CPA审计质量是指审计工作过程及其结果的优劣程度。随着经济的高速发展,CPA审计质量越来越得到社会各界的重视。近年来,我国资本市场上一系列财务造假案件频频曝光,在对上市公司会计信息深表忧虑的同时,也对被誉为“经济警察”的注册会计师的诚信提出了质疑。中国的注册会计师行业正面临一次前所未有的信誉危机,如何提高CPA审计质量,已成为当前迫在眉睫的问题。在这种背景下,加强对独立审计质量的研究具有重要的现实意义。通过对有关监管部门披露的审计质量检查、处理情况和已曝光的典型审计失败案例,揭示我国CPA审计质量低下的现状。深入探讨了注册会计师审计质量存在的问题,如CPA内部与会计事务所制度存在的问题、政府对上市公司审计市场干预过度和审计质量控制准则不完善等等。并对影响审计质量的诸多因素加以系统分析,发现审计质量存在的问题根源,从而探索提高审计质量的有效途径和对策,以此来切实提高注册会计师审计执业质量,重塑会计师执业界的公信。
关键词:注册会计师诚信;信誉危机;审计质量;执业质量
ABSTRACT
CPA Audit Quality refers to the level of the pros and cons of the process and results of audit work. With the rapid economic development, the CPA audit quality has increasingly gained the attention of munity. In recent years, a series of financial fraud cases are exposed frequently. Followed with deep concern over the accounting information of panies , the integrity of known as the "economic police" Certified Public Accountant was also been questioned. Chinese CPA profession is facing an unprecedented crisis of credibility, How to improve the quality of CPA audit has e an imminent problem. In this context, the study has important practical significance to strengthen the quality of independent audit In this paper, the disclosure of audit quality inspection of the relevant regulatory authorities, handling and exposure of a typical audit failures, in order to Reveal the low status of the CPA audit quality in China. We should make deep discuss in Certified Public Accountants audit quality problems such as problems in CPA internal system of accounting firms,pany audit market intervention excessive and audit quality control criteria imperfect. And affect the quality of auditing and many other factors to system analysis, we found the root of the problem in audit quality, in order to explore an effective way to improve the quality of audit and countermeasures. In order to effectively improve the CPA Audit p