上市公司审计质量问题研究

上市公司审计质量问题研究
    
中文摘要：近年来，我国上市公司出现了1系列的审计造假案，使众多的投资者遭受了巨大的经济损失，动摇了政府部门及广大社会公众对证券市场的信心，并引发了注册会计师行业严重的诚信危机。审计职业界陷入了诉讼爆炸时代，声誉受到严重置疑，审计所起到的作用与社会公众期望的差距越来越大，加强我国审计质量的研究乃当务之急。本文基于这种现状，从审计主体、审计客体和审计环境3个角度，得出了导致我国上市公司审计质量低下的原因：事务所组织形式和审计人员整体素质不高以及上市公司治理结构的不完善使得注册会计师的独立性受到影响；审计市场结构不合理，对违规审计的法律约束不足，导致高质量审计服务的供给失效；行业监管体制的不完善，致使虚假审计报告难以及时发现。最后针对上述原因提出了相应的对策，以期提高我国上市公司的审计质量。

关键词：上市公司；审计质量；公司治理结构；审计市场

Study on Problems of the Auditing Quality of the Listed Company
 
Abstract: In recent years, the listed company of our country making the frame-up, make numerous investor suffer enormous economic losses, waver government department and the masses of the publics confidence to the security market, have initiated the serious sincere crisis of certified accountant trade. The professional of auditing having been fallen into the era of exploding of lawsuit, reputation being doubted seriously, the gap between the function of auditing and the performing which the public expect being greater and greater, it is the task of top priority to strengthen the research of auditing quality of our country. This text is based on this kind of current situation, from three angles of auditing the main body, auditing the object and auditing environment, have obtained the reason of causing the insufficiency of the low audit quality of the listed company of our country: Office organizational form and the low character of auditors and listed company administration structure make independence of certified accountant influenced. That the audit market being unreasonable, the insufficiency of law restraining in violation of rules and regulations lead to the failure supply of high quality; the insufficient of trade supervision cause the false audit report to be difficult to find in time. The measure against that reason described above having been proposed correspondingly, improve the audit quality of the listed company of our country in finally.

Keywords: listed company; auditing quality; corporate governance; auditing market