摘要中国资本市场发展迅速，会计师事务所这一重要中介行业也发展迅速，是保证中国上市公司出具的财务信息质量的制度安排。我国注册会计师行业作为桥梁，促进着投资者和管理层信息交流，服务我国经济发展，但同时也发生一系列审计失败案例，诸如绿大地、紫鑫药业、五粮液、万福生科等公司，社会公众对审计质量有所质疑。会计师事务所是保障会计财务信息质量的重要防线，没有注册会计师行业的健康发展，小到证券市场，大到整个国民经济都难以发展。因此，注册会计师审计质量是经济发展中一个必须解决的问题。本文基于注册会计师审计质量的客观状况,深度分析审计质量的影响因素，以万福生科为案例，总结出保证审计质量的对策，促进注册会计师审计工作的发展。45133
毕业论文关键词：注册会计师审计； 审计质量； 审计聘任模式； 民事赔偿责任
Abstract
From the development of China's securities market, the certified public accountants and the independent audit is the foundation for the development of the securities market. At the same time they are system arrangement to ensure the quality of China's listed companies financial information. Certified public accountants industry in China has developed for more than 30 years, making their due contributions to the economic development of our country. But it also exposes a series of serious financial problems, such as Yunnan Green Earth Biotechnology Co., Ltd, Jiling Zixin Pharmaceutical Industrial CO. Ltd, Wuliangye Group Co., Ltd, Wanfu Biotechnology (Hunan) Agricultural Development Co., Ltd. The quality of audit has many serious problems. Certified public accountants are important to ensure the quality of financial information. Without the healthy development of accounting firms, it is hard for the securities market, the entire national economy to develop. Therefore, we must fully understand the problem of the audit quality, analyzing in deeply the influence factors of audit quality. With the examples of Wanfu Biotechnology (Hunan) Agricultural Development Co., Ltd, hope that summarizes the countermeasures to improve the quality of audit, as well as rectify and construct certified public accountants industry. Gradually the audit quality will be improved and China's audit work will be promoted.
Key words： CPA audit； Audit quality； Mode of audit employment； Civil liability for compensation
目 录
摘 要 I
Abstract II
一、选题背景和意义 1
(一) 选题背景 1
(二) 选题意义 1
二、注册会计师审计质量的影响因素 2
(一) 职业道德因素 2
(二) 专业胜任能力 3
(三) 独立性因素 3
(四) 经济因素 3
(五) 法律因素 4
(六) 行政因素 4
三、我国注册会计师审计质量的现状分析 5
(一) 纵向比较 5
(二) 横向比较：与美国的比较 7
四、注册会计师审计质量案例分析——万福生科 7
(一) 万福生科财务造假经过 7
(二) 会计师事务所审计失败原因剖析 8
五、提高注册会计师审计质量的对策 10
(一) 改变政府过多干预市场运作的现状 10
(二) 完善公司治理结构 10 注册会计师审计质量存在的问题与对策:http://www.youerw.com/kuaiji/lunwen_46431.html