【作者】 刘娟；

【导师】 郭亚雄；

【作者基本信息】 江西财经大学 ， 会计学， 2015， 硕士

【摘要】 全球经济一体化进程的不断加大给我国带来了机遇与挑战,为促进经济的发展,我国逐渐由计划经济转为市场经济。但是由于我国特殊的制度环境、市场经济不完善,仅仅靠市场的资源配置是不能促进经济持续、健康的发展。此时,通过政府宏观调控对资源配置进行合理的分配,更能将政府与市场的职能做到充分结合。会计师事务所通过发表审计意见合理保证财务报表不存在由于错误、舞弊导致的重大错报,进而提高财务报告的可信度,帮助投资者实现更为优质的决策。我国注册会计师行业起步晚、发展缓慢,加之国际大型会计师事务所相继进入中国市场,进一步威胁我国会计师事务所的健康发展。为了提升我国会计师事务所的竞争优势,政府相继出台了一系列政策鼓励事务所做大、做强。在有关政府政策和监管机构的主导下,我国会计师事务所掀起了一股合并浪潮。一方面,会计师事务所的合并后,直接导致事务所规模的扩张、数量减少、审计集中度增加。另一方面,合并后出现的内部整合、审计风险等一系列问题也阻碍着事务所的发展。继“中天勤”倒塌之后,政府主导下的会计师事务所合并后的审计存在的问题开始成为理论界和实务界关注的焦点。本文以我国政府主导合并后会计师事务所的审计存在的问题为主要研究对象,结合会计师事务所审计存在的特点,对合并后会计师事务所存在的问题进行了系统的分析与思考,力图为我国会计师事务所的发展提供绵薄之力。本文以政府主导会计师事务所合并后存在审计的问题、问题形成的原因以及相关的建议为主线,就政府主导合并后会计师事务所审计存在的问题及对策研究进行分析。本文结合审计的业务流程分析审计过程中存在的问题,业务流程包括业务承接过程、计划审计工作过程、实施审计程序、发表审计意见,针对各业务流程存在问题进行进一步的原因分析,从政府和会计师事务所两个主体分析原因,并提出相应的建议。更多还原

【Abstract】 Global economic integration has brought great opportunities and challenges to our country. In order to promote economic development, our country are gradually from a planned economic to a market economic. However because of our special institutional environment、deficiency of market, market resource alone cannot be configured to promote sustained 、 healthy development. Therefore government regulation as a complement to the market plays a crucial role. CPA through post audit opinion to mark reasonable assurance that financial statements are free of material misstatement due to errors and fraud, so the CPA cans improvement credibility of financial reporting and help investors to achieve more quality decisions. CPA’s industry starts late、develop slowly, coupled with the large international accounting firms have entered the Chinese market and further threaten healthy development of China’s accounting firm. In order to enhance competitive of China Certified Public Accountants, the government unveiled a series of policies to encourage accounting firms bigger and stronger. Under the government policy guidelines and regulatory bodies, accounting firms through expanse to achieve "bigger, stronger." On the one hand, consolidation of the accounting firm’s will result in expansion of the scale, reducing the number of firms, increasing audit concentration. On the other hand, with the merger of accounting firms, a series of internal integration problems will hinder the development of accounting firms. Due to deficiency in China’s market economy, government-led consolidation of accounting firms attracts investors’ much attention. However, following the "Zhongtianqin" collapsed, accounting firms under government-led practitioners merged to become the focus of attention. Object of this study focuses on government-led consolidation of accounting firms and audit risk that existing after the merger, combing audit’s specific business processes, explore the accounting firm’s audit risk control. At the same time, comparing with consolidation of accounting firms under market driven, we carry out some proposals and strategies,hoping that will help the merged accounting firms under government-driven.In this paper, we focus on studying problems related to audit after accounting firms’ consolidation, and conduct a systems analysis and thinking about audit problems after consolidation under government-led, try our best to help solve audit problems of CPAs. In this paper, the existence of government-led consolidation accounting firm audit problems, motivation and the related audit problems, audit problems control recommendations formed the main line. This article analysis audit problems combined with audit business process, audit business process include initial business activities、plan business process、conduct audit procedures and publish audit opinion,and then find the reasons for audit problems.Finally, summarize recommendations from firms and government according to the reasons.更多还原