文档介绍：山东科技大学泰山科技学院
本科毕业设计(论文)
题目注册会计师的审计独立性
系部名称经济管理系
专业班级 08级会计4班
学生姓名
学号
指导教师
摘要
注册会计师审计独立性是审计理论的基石,也是注册会计师取信于公众的首要条件。注册会计师审计是维护国民经济健康、稳定发展的一道防线,审计独立性不仅是这道防线的基石,也是注册会计师的安身立命之本。自资本的所有权和经营权分离之后,由于信息的不对称性,注册会计师的审计服务成为社会的必然要求,通过具有独立性的审计能降低财务报表的信息风险,分散经营风险,体现其社会价值。面对业务多元化的态势,在各种因素影响之下,使得注册会计师的审计独立性不强,审计独立性的风险较高。企业的所有者和其他信息追求者对审计的合理期望和审计业内期望一直存在差距,本文就注册会计师审计的现存问题,对影响其独立性的若干因素进行简要分析,并在此基础上提出相应的对策。
关键词:注册会计师;审计;独立性
Abstract
CPA Audit independence is the cornerstone of the auditing theory, is also a certified public accountant is the first condition to win the trust of the public. CPA Audit is to safeguard the health of the national economy, the steady development of a line of defense, audit independence is not only the cornerstone of this line of defense, is also the foundation for the Certified Public Accountants. Since the separation of capital ownership and management rights, due to the asymmetry of information, the CPA audit services to e an inevitable requirement of munity, can reduce the risk of financial statements by independent audit, decentralized management of risk, reflecting its social value . Faced with the trend of business diversification, under the influence of various factors, making the CPA audit independence is not strong at higher risk of audit independence. Business owner and other information to pursue the reasonable expectations of the audit and the audit industry expectations has been a gap, this paper registered accountant to audit the existing problems, a brief analysis of a number of factors that affect their independence, and on this basis, the corresponding : certified public accountants; audit; independence
Key words: CPA ;audit;independence
目录
1对注册会计师审计独立性的认识 1
1
2
2影响注册会计师审计独立性的因素 5
5
“混业”经营赋予注册会计师的双重身份弱化了独立性 9
10
10
3提高注册会计师审计独立性的对策 11
11
11
12