独立审计质量的经济学透视

本文从需求和供给两方面分析了独立审计市场中的审计质量均衡状况及其成因,研究发现:一方面,由我国公司治理不完善而引发的对独立审计的代理需求不足,以及特定融资制度下对低质量审计的融资需求强劲,使得我国独立审计的自愿性需求严重匮乏,从而审计师缺乏提高审计质量的内在经济动机;另一方面,现有法规对审计师的激励不足、约束不够,因此目前审计师提供的审计服务质量难于达到社会公众的期望-《独立审计准则》的要求.最后,笔者针对出现的问题提出相应的政策建议.

An Economics Perspective on Audit Quality of CPA

Based on analysis on the equilibrium and its antecedents in independent audit market in terms of demand and supply, we find that the imperfect corporate governance leads to inadequate voluntary demand, the lack of which results in the lack of CPA's motive to improve audit quality; that the regulations imposed on CPAs may encourage CPAs' risk-taking to report false or illegal opinions. Finally, we propose suggestions to solve the above problems.