民間審計(jì)的經(jīng)濟(jì)學(xué)分析.pdf

1、首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文民間審計(jì)的經(jīng)濟(jì)學(xué)分析姓名：蘇王成申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：劉大賢袁曉勇2001.3.31r!￡eS弋0AlastractSinceauditinghaschoseconnectionwithecorlorrllCS，it’Sdevelopment1Scloselybound“PwitheconomicdevelopmentIthink，duringthecourseofstudying，thes

2、mdiersofauditingtheoryshouldpaymoreattentiontoeconomic廿endandpositivelyuseitSnewachievementtodevelopauditingOutofthisidea1inquiryintosomeproblemsabouttheauditingbyCPAintermsofeconomics。Thethesishasfiveparts，themainideaof

3、eachpartsisaSfollows：Inpartone，IdiscusstherelationshipbetweeninformationasymmetryandauditingbyCPACPA’SauditingtheaccountingstatementcanreducingthedegreeofinformationasymmetrybetweenthefirmandinformationusersInfact，thenat

4、ureofauditingisteducetheinformationasymmetryandthepositivestudiessupportthis—standpointPantwostudiesthesupervisionandencouragementtoauditorsThesupervisioncanmaketheauditorsdofewerbadthing，andencouragementmoregoodthings，w

5、hich。improvestheaudit’SdevelopmentandisgoodforoursocietyInordertosuperviseauditors，wecanalsegulatetheformoftheaccotmtingfirmIthink，weshouldfoundmorepartnershipsandLLPInpartthree，1analyzetheauditservice’SpriceNowtheaudite

6、xpenseispaidbytheauditedfirms，butthqarenottheusersofauditservice，SOtheypaymoreattention。totheservice’Spriceratherthanservice’SqualityComparedwiththeauditedfirms，theaccountingfirmsareweak，becausetheirrevenuecomefromtheaud

7、itedfirms，thisconditionresultinthespoiledservicequalityPriceregulatedisanotherproblemdiscussedinthispartAtpresent，theauditservice’Spriceisregulated，whichconflictswithmarketeconomySo，whatweshouldregulatedisnotpricebuttheq

8、ualityMyresearchinpartfourisonCPAauditing’SgovernancestructureOnthebasisofOliver’Sresearch，wecanconcludethatthegovernancestructureofCPAauditingistrilateralgovernance，anditinvolvestrilateralrelationshipSothegoodplayofCPA。