注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任歸位研究——基于股票發(fā)行審核制度改革視角.pdf

1、浙江工商大學(xué)碩士畢業(yè)論文注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任歸位研究一基于股票發(fā)行審核制度改革視角注冊(cè)會(huì)計(jì)師審計(jì)責(zé)任歸位研究一基于股票發(fā)行審核制度改革視角摘要積極承擔(dān)審計(jì)責(zé)任是注冊(cè)會(huì)計(jì)師確立職業(yè)地位的前提，然而，由于行業(yè)發(fā)展的特殊性，我國(guó)注冊(cè)會(huì)計(jì)師承擔(dān)的并非是真正意義上的審計(jì)責(zé)任，而是一種異化后的“行政責(zé)任”。隨著《注冊(cè)會(huì)計(jì)師法》、《證券法》的修訂，股票發(fā)行審核注冊(cè)制改革逐步推進(jìn)，注冊(cè)會(huì)計(jì)師成為責(zé)任主體，這既是注冊(cè)會(huì)計(jì)師行業(yè)的挑戰(zhàn)，同時(shí)也是實(shí)現(xiàn)審計(jì)責(zé)任歸

2、位的契機(jī)。本文通過對(duì)審計(jì)責(zé)任本質(zhì)進(jìn)行還原以及分析其在我國(guó)的異化，探討在發(fā)行審核注冊(cè)制改革背景下注冊(cè)會(huì)計(jì)師行業(yè)的應(yīng)對(duì)之策。文章首先提出研究問題并對(duì)審計(jì)責(zé)任進(jìn)行概念界定，從行業(yè)監(jiān)管模式、責(zé)任內(nèi)容及承擔(dān)形式三個(gè)維度對(duì)審計(jì)責(zé)任的本質(zhì)進(jìn)行分析探討，還原其“本來(lái)面目“，然后對(duì)審計(jì)責(zé)任在我國(guó)的異化進(jìn)行定性分析，包括異化的表現(xiàn)、結(jié)果、根源，提出這種異化實(shí)質(zhì)上是一種“行政責(zé)任”的觀點(diǎn)，文章主體部分從發(fā)行審核制度改革視角，分析現(xiàn)有發(fā)行審核制度對(duì)審計(jì)責(zé)任的影

3、響，以及制度改革提出對(duì)審計(jì)責(zé)任的要求，提出注冊(cè)制下注冊(cè)會(huì)計(jì)師將獨(dú)立承擔(dān)信息遴選、鑒證增信以及真正的民事責(zé)任，最后從行業(yè)角度提出包括從轉(zhuǎn)變經(jīng)營(yíng)理念到關(guān)注執(zhí)業(yè)風(fēng)險(xiǎn)、法律風(fēng)險(xiǎn)等應(yīng)對(duì)措施。TTHEHOMINGSTUDYONCPAS’AUDITRESPONSIBILITYBASED0NTHEVIEWOFISSUANCEEXAMINATIONSYSTE剮MREFORMArl0NA。BSTRACTIIIIIIIIIlUllIIIIIIIIl怊1034

4、27TakingresponsibilityactivelyispremiseforCPAstoestablishprofessionalstatus，thisresponsibilityhoweverhavealienatedtoadministrativeinstrumentproviderundertheuniqueinstitutionalenvironmentofChinaAlongwiththepursuingofissua

5、nceexaminationsystemreformation，CPAswillbecomethesubjectofresponsibilitytheywillcarryoutprofessionalchecksonthedisclosureofinformationfortheinvestors，thereformationisallopportunityforthehomingofauditresponsibilityaswella

6、schallengeforthewholeprofessionInthispaperwe’11discussthecountermeasuresfortheprofessionthroughthereductionofauditresponsibilityessenceanditsalienationThefulltextisdividedintofiveparts：Inthefirstpart，we’11proposeresearch

7、questionsandgiveaconclusionforthecurrentresearchnesecondpartisthetheoreticalbasisofwholepaperwe’11definetheconceptofauditresponsibilitythenwe’11discussthenatureofauditresponsibilitythroughthreedimensions：Industrysupervis