摘要
现有关于独立审计质量的文献一般以会计师事务所整体为对象进行研究,由于执行审计程序和决定审计意见的是会计师事务所内不同层级的审计师,本文从会计师事务所内各层级审计师的个人动机出发,研究独立审计质量更具体的形成机制。采用前景理论的研究成果,从审计投入水平和发现错报是否报告两方面,考察审计师在不确定条件下的决策,并据此提出政策性建议,认为完善的会计师事务所内部制度和民事赔偿责任的建立是提高独立审计质量的必要手段,且应使法律责任落实到过错人。改变合伙人报酬支付方式和增大违规事件披露强度也是提高独立审计质量的重要对策。
The study on audit quality generally treated accounting firm as a whole.Since audit procedures are proceeded and audit opinions are decided by individuals within the accounting firm,we could explore the mechanism which leads to audit quality from the perspective of individuals.This paper studies the decisions on audit cost and whether misstatement is reported under risky circumstance based on prospect theory.We suggest that sophisticated internal control system of accounting firm and civil liability of CPAs can decrease poor decisions.Reform on payment method of partners and more exposure of penalty cases are also possible ways to increase audit quality.
出处
《财会通讯（下）》
2009年第2期56-59,共4页
Communication of Finance and Accounting
基金
国家自然科学基金资助项目"人力投入与风险溢价决定的我国上市公司审计定价模型研究"(70572063)
"基于DEA方法的相对审计效率测度与审计竞争战略选择研究"(70702018)的阶段性研究成果
