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论审计需求对审计质量的影响（上）

2017-03-30 01:00 【摘要】外部审计的需求来源于企业受托责任和代理冲突。在独立审计的市场中，审计需求对审计质量起到了相当大的作用。近年来，审计失败的案例时有发生，严重的案件甚至致使会计师事务所倒台。
此背景下，探讨我国审计行业存在的深层次问题尤为重要。对于解决目前的审计问题来说，不能仅仅停留在解决表面问题上，更要治本。审计就从其本质上来说是买卖“审计服务”，在审计市场上，审计需求特征对审计产品的供给具有很重要的影响，如果市场上存在着对高质量审计的需求，那么审计的供给者—事务所之间的竞争就会促使提供高质量审计的事务所脱颖而出，从而提高整体的审计质量;相反，如果审计缺乏这种需求，甚至存在着对低质量审计的需求，那么那些提供低质量的事务所就会占据提供高质量的事务所的审计市场，审计质量因此而降低。
本文试图避开传统的从会计师事务所压价竞争的角度谈论审计质量，而是从研究独立审计市场的需求出发，结合我国目前的证券市场、公司治理和政府监管，力求在根本上找出我国审计质量不高的主要原因，并提出解决的思路。具体可以列为以下三个方面：
其一，从独立审计的代理冲突中区别审计的自愿性需求和强制性需求；
其二，从独立审计的信息需求，说明审计能够增加会计信息的价值和信号作用；
其三，从独立审计的保险需求，说明在注册会计师承担民事责任下，审计所承担的市场风险转移。
本文的总体思路就是理论原因－结合中国实际－提出建议与思考 关键词：审计需求、代理冲突、信息质量、保险作用 Abstract
The demand for external audit service originates from the intention to smooth transaction among contracted parties I commercial society(including shareholders, creditor, management and potential investors).in the independent audit market, supply and demand play a very important role. As two sides of the market, they have close relationship with the independent audit quality and the ongoing of the whole independent audit market. Recent years, there are many falsification of account occurred. They lead to the bankruptcy of the public accounting firms that audit the firm’s report. During this situation, it is very important to research the demand. for auditing. （转载自http://zw.nseac.coM科教作文网）
The thesis focuses on the basic demand of auditing:
1 The lack of effective corporate governance was one of the major deficiencies associated with business failures in the past decade. Most notably missing were an independent oversight of management by the board of directors and ineffective use of the audit function by the board.
2 The public, the investors and the Congress expects auditors to find fraud, enforce accounting principles that best portray the spirit of the concepts adopted by the Accounting Standard, and be neutral to users. The public also expects auditors to be advocates of economic reality. All these above related to high quality information which would be helpful to investors and government.
3 The public wants auditors to step forward and acknowledge greater responsibility for detecting fraud and ensuring that fraud is reported to the board of directors for timely action. So for a better policy and a better auditing quality, it should be considered to bound the auditing risk with the business risk. Auditors who fail to discover the fraud are likely to be prosecuted. Thus, auditing would also be an insurance tool. Key words: Demand for Auditing; Corporate Governance; Information Quality; Issurance 目 录