会计师事务所审计质量评价指标体系构建与实证研究

摘要

近几年，随着经济社会的发展，中外审计市场上出现了很多审计失败的案件。很多国内外著名的会计师事务所损失巨大，甚至因此声名扫地乃至倒闭。1995年，安达信会计师事务所赔偿了7500万美元，后来更因安然公司财务丑闻而倒闭。之后又有很多会计师事务所卷入审计诉讼案件中，有普华永道（PWC）、德勤(DT)、毕马威(KPMG)也有众多的中、小会计师事务所。审计在当今开放的国际市场中担当着越来越重要的责任，随着改革开放的深入发展，当今世界变得越来越国际化，审计在世界经济交往中的重要性日益凸显。而近年来会计师事务所连连卷入审计诉讼的案件不得不引起我们的深思，众多学者对审计质量做了深入研究，国家政策也对审计机关提出越来越多新的甚至苛刻的要求，为审计实施和审计的合理合法化提供了理论指导。85270

Abstract

In recent years, audit failure cases occurs frequently in China and foreign independent auditing market。 Many international and domestic well-known accounting firms thus discredited, suffered great losses and even bankruptcy。 In 1995, Arthur Andersen paid a compensation of $75 million, and even more went bankrupt because of Enron’s financial scandal。 Ernst & Young paid a compensation of $335 million。 Soon afterwards, Deloitte, KPMG, PricewaterhouseCoopers and many small and medium-sized accounting firms involved in the audit proceedings。 Auditing plays an increasingly important role in today's open international market。 With the deepening of reform and opening up, the world has become more and more international, and the importance of auditing in the world economic exchanges has become increasingly prominent。 For the past few years, accounting firms repeatedly involved in cases of audit proceedings and it has taken us into deep thought。 Many scholars have been making deep research on audit quality, in the meanwhile state policy has also been proposing more and newer, even demanding request for audit authorities, which provides theoretical guidance for audit implementation as well as the rationalization and legalization of auditing。

毕业论文关键词：审计失败；会计师事务所；审计质量

Keyword：Audit failure; Accounting firm; Audit quality

摘要 1

目录 2

1 引言 3

2 体系构建 4

2。1 理论概述 4

2。2 指标选取 5

2。3 体系构建 5

3 实证检验 6

3。1 样本选取 6

3。2 实证结果 7

4 结论及建议 12

4。1 结论 12

4。2 建议 12

参考文献 14

致谢 15

1 引言

近年来，会计师事务所审计失败，出具虚假报告，卷入审计诉讼案件屡屡发生，使会计师事务所遭遇了严重的信任危机。Scott(1997)研究指出，大部分投资者看中一家上市公司并且选择对其进行投资，并不是因为他仔细研读了该公司的年度报告，而是因为他们信任注册会计师出具的“无保留审计意见”。但是随着市场经济的深入发展，国内外会计造假丑闻屡屡发生，使会计师面临了严重的诚信和发展危机。源Q于W优H尔J论K文M网WwW.youeRw.com 原文+QQ75201.,8766 会计师事务所审计质量评价指标体系构建与实证研究:http://www.youerw.com/kuaiji/lunwen_196753.html