我国审计期望差距调查研究毕业论文.doc

毕业论文 （20_ _届） 我国审计期望差距调查研究 摘 要 随着21世纪市场经济的发展，注册会计师的地位和作用得到了很大的提高。从注册会计师行业产生后，自20世纪60年代以来，注册会计师的法律诉讼不断增加，社会公众对注册会计师的信任值下降，给注册会计师行业造成了沉重的打击。这种现象也引起了各国学者的广泛关注，通过各国学者的调查研究，我们知道造成上述现象的真正原因是“审计期望差距”的存在。由于注册会计师与社会公众对于会计信息的真实性的认定标准不一致等原因，两者对于注册会计师的工作产生了诸多分歧，甚至引发了法律诉讼等严峻的局面，给注册会计师的工作带来了很多的不便，同时也给注册会计师行业敲响了警钟。本文在国内外现研究成果的基础上，采用问卷调查的方式证明了我国也存在审计期望差距，同时对我国的审计期望差距进行了研究分析，对审计期望差距的成因和控制措施也进行了归纳整理，了解到针对不同的成因需要采用不同的治理措施。 关键词： Abstract With the development of market economy in the 21st century, the status and role of Certified Public Accountants has been greatly improved. After arising from the CPA industry, since the 20th century, 60 years since the CPA increasing legal proceedings, public confidence in the value of CPA has been decreasing, leading to a heavy blow to the CPA profession. This phenomenon has attracted wide attention from scholars from various countries. Through their academic research, we know the phenomenon actually is resulted from audit expectations gap. As certified accountants and the public hold inconsistent views and standards of identification towards the authenticity of accounting information, both have various divergences in thinking of the work for the CPA, and even lead to a tense situation in which lawsuits increase, bringing about a lot of problems to the CPA work, but also alarming to the CPA profession. This article, now on the basis of research results at home and abroad, by the use of questionnaire survey, proves that the audit expectation gap also exists in China, conducts a series researches and analysis on Chinas audit expectations gap, and analyses and summarizes the causes of the audit expectations gap and related control measures, understanding that different control measures should be taken in accord with different causes. Keywords: Expectation gap; Analysis; Auditing Standards; Accounting Information; Gap control目 录 引 言 1 1 审计期望差距的理论研究 2 1.1 审计期望差距的定义 2 1.2 审计期望差距是否存在 3 1.3 我国审计期望差距的发展与表现形式 5 1.1.1 从注册会计师责任的发展看审计期望差距的演进过程 6 1.1.2 我国审计期