审计独立性:良策难觅的世纪难题被引量：5

Audit Independence:A Conundrum with No Proper Countermeasure

下载PDF

导出

摘要审计独立性是审计的灵魂,没有独立性,审计工作就没有价值,这已成为人们的共识。但在审计实践中,由于审计费用的支付方式、审计任期过长和同时向客户提供非审计服务等众多因素的影响,审计师的独立性常常难以保持。为此,审计理论界和实务界都已进行了大量积极的探索和思考,以找到有效的解决方案。然而,由于其固有的局限性,迄今为止,所有的措施都难以真正解决审计的独立性问题。审计独立性已成为一个现代社会渴望解决但又良策难觅的世纪难题。 It has become a consensus that independence is the soul of auditing, and without it audit will be valueless. However, in the practice of auditing, maintainance of audit independence becomes more difficult due to the ways of audit fee＇s payment, long tenure, the coexistence of non-audit services and many other factors. Theorists and practitioners have made unremitting efforts and explorations to solving this problem. However, it is difficult to truly solve the independence of auditing due to its inherent limitations. Audit independence has become a conundrum which the society is eager to solve but has no proper countermeasure yet.

作者谢荣温国山

机构地区上海国家会计学院上海金融学院会计学院

出处《上海立信会计学院学报》北大核心 2009年第6期3-8,共6页 Journal of Shanghai Lixin University of Commerce

关键词审计独立性维护衡量措施 audit independence maintain measure countermeasure

分类号 F239 [经济管理—会计学]

引文网络
相关文献

参考文献18

1Chung, H. , and S. Kallapur. Client importance, nonaudit services, and abnormal accruals [ J ]. The Accounting Review, 2003,78:931 - 955.
2Davidson, R. A. , and D. Neu. A note on the association between audit firm size and audit quality [ J ]. Contemporary Accounting Research, 1993, 9 (4) :479 -488.
3Dopuch, N., and R. King. Negligence versus strict liability regimes in auditing: an experimental investigation [J]. The Accounting Review, 1992, 67 ( 1 ) :97 - 120.
4Dye, R. Informational motivated auditor replacement [J]. Journal of Accounting and Economics, 1991, 14: 347 - 374.
5Jones, J. Earnings management during import relief investigations [ J ]. Journal of Accounting Research, 1991,29 : 193 -228.
6Jensen, M. C. , and W. H. Meckting. Theory of the firm: managerial behavior, agency costs and ownership structure [ J]. Journal of Financial Economics, 1976,3 : 305 - 360.
7L. E. DeAngelo. Auditor size and audit quality [ J ]. Journal of Accounting and Economics, 1981, 3 (3) : 183 - 199.
8L. E. DeAngelo. Audit independence, "lowballing", and disclosure regulations [ J ]. Journal of Accounting and Economics, 1981, 3(2) :113 - 127.
9Mark L. DeFond, T. J. Wong, Shuhua Li. The impact of improved auditor independence on audit market concentration in China [ J ]. Journal of Accounting and Economics, 2000, 28:269 - 305.
10Palmorse. Z. An analysis of auditor litigation and audit service quality [J]. The Accounting Review, 1988, 63 ( 1 ) :55 - 73.

二级参考文献28

1孙坤.论审计职业风险[J].审计研究,1997(4):41-45. 被引量：3
2孙铮,王跃堂.审计报告说明段与变更审计意见之实证分析[J].审计研究资料,1999(6):10-15. 被引量：21
3蔡春,黄益建,赵莎.关于审计质量对盈余管理影响的实证研究——来自沪市制造业的经验证据[J].审计研究,2005(2):3-10. 被引量：219
4Watts,R.L,Zimmerman,J.L,1980.The Market for Independence and Independent Auditors.Working Paper,University of Rochester.
5DeAngelo,L.E,1981b.Auditor Size and Audit Quality.Journal of Accounting and Economics 3(3):183-199.
6Dopunch,N,Simunic,D,1982.The Competition in Auditing an Assessment.Fourth Symposium on Auditing Research:401-450.Urbana University of Illinois.
7Aharony,J,C.J.Lee and T.J.Wong.2000.Financial Packaging of IPO Firms in China.Journal of Accounting Research 38(Spring):103-126.
8Haw,I,D.Qi,W.Wu,and W.Zhang.19981.Earnings Management of Listed Firms in Response to Security Regulations in China's Emerging Capital Market.Working paper.Hong Kong University of Science and Technology.
9Bowen,R. , L. DuCharme, and D. Shores. 1995. Stakeholders'implicit claims and accounting method choice. Journal of Accounting and Economies 20(December) .
10Becker, Defond, Jiambalvo, Subramanyarn, The Effect if AuditQuality on Earnings Management, Contemporary Accounting Research, Spring 1998.