我国上市公司审计质量研究(陆鑫)教程.docVIP

我国上市公司审计质量研究 摘要 随着经济的快速发展，审计在企业财务管理活动中的重要性不言而喻，只有坚持独立、公正的审计，才能保证企业经济活动的真实性、合法性、合理性。目前，审计质量越来越受到社会各界的广泛关注，也越来越影响到审计行业的生存和发展！本文主要采用理论和案例相结合的研究方法。首先从理论的角度阐释了审计质量的含义及影响因素，再通过统计资料和近些年我国上市公司审计案例来分析影响我国上市公司审计质量的一些因素,研究结果表明：会计事务所的变更存在购买审计意见的嫌疑，审计人员职业道德的偏差、审计缺乏独立性、审计质量责任制度不健全、审计程序不当都对审计质量造成一定的负面影响。文章最后提出了针对审计质量的一些改进措施：增强独立审计；严格审计程序；加强审计人员的教育，提高审计人员的素质；建立健全审计人员的岗位责任制度等。 关键词：审计质量；影响因素；案例分析；改进措施  Study on the audit quality of listing Corporation in China Abstract With the rapid development of economy, the importance of audit in enterprise financial management activities is self-evident , only insist on an independent, impartial audit, to ensure the economic activities of enterprises of authenticity, legitimacy, rationality. At present, the audit quality is more and more gotten the wide attention of social all circles, also more and more influences to the survival and development of the audit industry. This paper mainly uses the theories and cases of combined research methods. First, from a theoretical point of view to explain the meaning and the impact of audit quality factors, and then through the statistical data and the cases of listing corporation in China in recent years to analyze some factors which influence the audit quality of listing corporation in China .the results of the study show that: the change of accounting firm is suspected of purchasing audit opinion, occupation moral deviation of audit staff, audit lacks of independence, audit quality responsibility system is not perfect, audit procedure is improper.They all cause some negative impact on audit quality. Finally the article concludes with some measures for improving the quality of the audit: strengthen the independent audit; be strict on audit program; strengthen the audit education of personnel, improve the auditing personnels quality; establish and improve the auditing personnel post responsibility system, etc. Keywords: audit quality; influencing factors; case analysis; improvement measures 目录 0引言 1 1审