审计师声誉判断的研究-会计学专业论文.docxVIP

硕士学位论文摘要 硕士学位论文 摘要 现代审计行业在我国的发展不过三十多年，与西方发达国家相比，资历比较 浅，但胜在发展迅速。自从我国注册会计师制度恢复以来，我国的审计行业发展 迅猛，但与此同时，高速的发展也带来了许多严重的问题，审计舞弊现象的不断 出现使得审计报告使用者开始对会计师事务所的审计质量提出质疑，会计师事务 所的声誉面临崩塌的危险。此时，找寻一个能够衡量审计师声誉的指标，并以此 建立一个能够合理判断会计师事务所声誉的判别体系，对于重新挽回审计师声誉 具有重要的意义。 依据国际审计准则，审计师主要包括参与项目的合伙人和会计师事务所，本 文主要从会计师事务所角度研究审计师声誉。要想建立审计师声誉判别体系，就 必须先找到一个能够代表审计师声誉的衡量指标。本文在参阅了大量相关文献后， 利用契约理论与审计师声誉形成机理推论出审计师声誉的本质是审计师履约能力， 而审计师的履约能力取决于审计师的履约资本，履约资本的实质是审计师履约信 誉资本与履约物质资本。此外，要建立一个合理的审计师声誉判别体系，就要对 审计师声誉的影响因素有一定了解。 本文认为可以从审计师履约信誉资本与物质资本两方面来对影响审计师声誉 的因素进行分析。所以本文在构建会计师事务所声誉判别指标体系时，从事务所 的角度出发，结合中注协颁布的《会计师事务所综合评价办法》(修订)中使用的 指标，最终建立了一个由三个一级指标和九个二级指标组成的判别指标体系。运 用因子分析方法对数据进行分析，验证初步构想的审计师声誉判别体系指标的合 理性，并以此提出建议对策。 关键词：审计师声誉；履约资本；会计师事务所 Ⅱ 万方数据 AbstractThe Abstract The history of development of modern auditing profession is no more than thirty years in our country,but the development is rapid compared with Wester n countries．Since our country restored the CPA system，the audit industry deve loped rapidly．At the same time，rapid development has also brought many seri OHS problems．Fraud audit make user doubt the audit report．And the reputation of accounting firms is in danger of collapse．Therefore，it’S meaningful to red eem auditors’reputation by finding an indicator to measure the auditors’reputat ion and establishing a reasonable reputation evaluation mechanism of accountin g firms． According to international auditing standards，auditors include project partn ers and accounting firms．This paper studies the reputation of auditors from pe rspective of accounting firm．To establish reasonable reputation evaluation mech anism，we must find an indicator to measure the auditors’reputation firstly．Th e paper found the nature of the auditor’S reputation is the auditor-S ability to P erform the contract from the derivation of contract theory and the formation m echanism of auditor reputation after reading a lot of relevant literature．The ess ence of performance capital include reputation capital and physical capital of a uditors．It i