【作者】 肖文强；

【导师】 吴秋生；

【作者基本信息】 山西财经大学 ， 会计学， 2006， 硕士

【摘要】 近年来,随着以“安然”、“银广厦”为代表的国内外一系列的财务造假舞弊案的曝光,注册会计师的审计信息质量已成为社会各界关注的焦点。如何保证审计信息质量和提高职业声誉,是一个非常值得研究的问题,还是以一个当务之急的问题。随着证券市场的发展,注册会计师的审计信息越来越受到包括投资者在内的社会各界的重视,并成为影响证券投资决策的重要因素之一。木文首先对“审计信息”和“审计信息质量”的概念作了归纳;其次,对审计信息质量高低和市场需求状况进行了剖析;再次,对审计信息失真进行了科学的分类;最后,针对审计信息质量低下的具体原因,提出保证审计信息质量的相关对策和建议。本文认为审计信息是一种特殊的商品,其质量的高低直接影响着使用者的决策判断,其本质特性表现为决策有用性。从分析审计信息质量的各种内部因素和外部因素来看,审计信息质量低下的原因是多方面的。目前我国证券市场缺乏高质量审计信息的原因,政府过于介入和公司治理结构的不完善直接导致了审计信息的自愿性需求不足,高质量审计的缺失和审计人员整体素质不高直接导致了审计信息供给不足。本文就如何保证审计信息质量提出了相关的对策和建议,包括高质量审计准则的制定、提高审计人员的整体素质、合理实行审计轮换、加大对违规审计人员的处罚力度、健全审计信息的披露制度以及提升信息使用者对高质量审计信息的有效需求。更多还原

【Abstract】 in recent years,with the exposure of fraud cases at home and abroad, ’Anron’,’yinguangxia’ as representatives,the auditing information quality of CPA has become the focus of various circles of society.It calls for greater effort to consider the issue of ensuring the audit information quality and maintaining the reputation of profession.So it is very urgent to make a study on the CPA audit information quality.With the development of security market,the audit information of CPA has received more and more attention of various circles of society and has become one of the important factors which influence the investment decision of the security.Firstly,this paper comes up with the conception of ’audit information’ and ’audit information quality’.Secondly,it analyzes all factors influencing the audit information quality.Lastly,it orients the idiographic reasons of low audit information quality.This paper puts forward some countermeasures and suggestions to improve the CPA audit information quality.The article believes audit information is a kind of special commodity. It’s quality directly affects users the decision and judge.It’s characteristics of the nature is usefulness of decision-making.In the view of internal and external factors which affect audit information quality, there are many reasons for the low quality of audit information.Currently, the reasons for lack of high quality audit information for our securities market are that an excessive government entanglement and inadequate corporate governance structures directly lead to inadequate voluntary demands for audit information and high quality audit deficiencies and the low quality of the auditors directly lead to inadequate supply of the audit information.The article makes relevant approaches and recommendations to guarantee audit information quality,including establishing high quality audit guidelines,enhancing the quality of CPA in a whole,carrying out rotation of audit reasonably,increasing penalties for breaches of audit personnel,strengthening the auditing information disclosure system,and enhancing effective demand for high quality audit information of users.更多还原