民間審計的經(jīng)濟學分析.pdf

1、首都經(jīng)濟貿(mào)易大學碩士學位論文民間審計的經(jīng)濟學分析姓名：蘇王成申請學位級別：碩士專業(yè)：會計學指導教師：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。