审计市场与审计质量研究.pdf

摘 要 摘 要 注册会计师审计通过对企业提供的信息作出评价，为企业的利益相关者作出正确决 策提供依据，从而引导着整个社会资源的合理配置。因此，提供高质量的审计服务、取 信于社会公众是整个注册会计师审计职业生存和发展的基础。 经过二十几年的实践，我国注册会计师行业在取得了快速发展与长足进步的同时也 暴露出了一系列严重问题，审计质量低下不但损害了行业的社会形象、引发行业“诚信” 危机，而且严重影响着审计功能的实现，造成社会经济秩序的混乱。因此，研究如何提 高注册会计师审计质量成为当务之急。 本文首先对审计的起因、本质和职能进行了概述，并简要叙述了我国审计市场的形 成，分析了我国注册会计师审计的质量现状；然后指出我国审计市场的供求特征、竞争 和信息不对称状况对审计质量的影响，并对我国审计市场特征的成因进行了详细分析； 最后指出通过规范审计市场来提高审计质量。 关键词 审计 审计市场 审计市场特征 审计质量 I Abstract Abstract CPA audit plays an important role in helping the information demanders of enterprises in making right decisions ，guiding the reasonable allocation of the whole social resources by evaluating the information enterprises provided. So, providing audit service of high quality is the basis of the CPA profession’s existence and development . After more than twenty years practice ，our CPA profession had made a rapid development. But at the same time , it also emerged a series of serious problems. Low audit quality of CPA not only damaged its social image，led to the “honesty” crisis, but also prevented the audit function from being realized ，disturbed the order of social economic. So, it is very urgent to make a research on the CPA audit quality. This paper pointed out the cause, the character and the function of audit; described the characteristic of our audit market; analyzed the quality condition of our CPA audit; then pointed out that the supply- demand characteristic, the degree of the competition and the information dissymmetry of our audit market influenced the audit quantity; analyzed the cause of our audit market characteristic in detail. Finally, the paper pointed to in