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Research On Independence Of The Chinese CPA Auditing

Posted on:2005-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:H YangFull Text:PDF
GTID:2156360125956282Subject:Accounting
Abstract/Summary:PDF Full Text Request
Independence is a basic problem of the theory and practice of independent auditing, and it's also an international problem encountered by auditing professional.Since the American securities law has been put out, auditor independence is all along the hot question which the accountant professional, academe and securities supervising department generally put great attention to .Lately, followed by the increasingly fury accountant marketing competition and swift development of accounting consultation, auditor independence turns into a hot question again which is put great attention to by accountant professional and supervising department . Independence is a complicated problem, and it's definitely uneasy to find an effective way to resolve the problem (Sutton,1997) .To be sure, the CPA professional of our country has obtained great achievement, but the CPA system of our country was established and developed by the governmental force and impulse ,and to this day , the whole legal system of the vocation is all the same laggard yet, so the auditing quality is far unable to satisfy the demand of development of marketing economics, there is a big gap between it and public expectation. Low quality of auditing is mostly represented by many inauthentic auditing reports.Just based on the upper considerations, this paper attempts to erect a model and theoretic framework on the study of auditor independence problem, and then abstract the factors as the variables which influence the auditor independence. Afterwards, based on entrusting-agency theory, it analyzes the economic variable and relevant institutional arrangements with mathematical method to see how the factors influence auditor independence and at last to find the way to enhance auditor independence.Chapter 1 provides the theory foundation for the study of the problem of auditor independence. Followed by an introduction of the thinking way of the issue of this paper, this chapter also outlines some important conceptions and relevant theory.Chapter 2 is the main part of the paper. The first part of the chapter sets forth assumptions of the model, process of setting up the model, variable analysis and conclusions. Also, it combines the practical meaning of the variables with the conclusions. The second part is self-assessment and proof-test of the assumptions andconclusions of the model. It testifies the rationality of the model conclusions.Surrounding the problem of auditor independence and integrating the actuality of our country, Chapter 3 points out the disfigurement of the institutional arrangements and reasons of lack of independence.Based on the upper chapters, chapter 4 offers some suggestions of resolving the problem of auditor independence for policy implementation.
Keywords/Search Tags:Auditing, independence, certified public accountant
PDF Full Text Request
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