This paper,basing on theories of institutional economics,gives an in-depth study of CPA audit system s nature.
注册会计师审计制度源于防止资本交易舞弊的共有信念,是弥补价格机制失灵的经济监督制度,提供准公共物品,执行着维护社会公共利益的职能,因而具有准政府性职能。
Independence is the spirit of the CPA audit.
独立性是注册会计师审计的精髓所在,注册会计师审计制度作为契约的集合体,其中资产的所有者是该契约的委托方,注册会计师是契约的受托方,而公司管理者则是审计契约所指定的对象,彼此之间互相独立,形成一个稳定的三角结构;然而,在现阶段,这一确保独立性的制度设计却受到了严重的挑战,原因在于缺少真正有效的审计契约委托方,而造成审计契约委托人缺位的原因则是财产契约委托人的缺位,因此,要让注册会计师审计发挥其应有的功能,确立有效的审计契约委托人是当务之急。
Audit responsibility Analysis Between Registered Accountants and Accountants;
注册会计师审计责任与会计责任辨析
Quantitative Model of Auditing Risks of Registered Accountants;
注册会计师审计风险计量模型的研究
Comments on the CPA Audit System of State-owned Enterprises
评国有企业年报注册会计师审计制度
A Research on the Theory and Demonstration of Audit Quality of CPA;
注册会计师审计质量理论与实证研究
The Research on Audit Risk Analysis and Control of Certified Public Accountant (CPA);
注册会计师审计风险分析及控制研究
Study on CPA Auditing Behavior Deviation and Administration;
注册会计师审计行为偏误及治理研究
Study on the Audit Risk of CPAs and the Current Situation;
注册会计师审计风险分析及现状研究
The Study to CPA Audit Law Duty of Our Country;
我国注册会计师审计的法律责任研究
Games Analyses of the Variance of CPA Auditing Standards;
注册会计师审计准则变迁的博弈分析
Game Analysis about the Auditing of the Certified Public Accountant;
中国注册会计师审计业务的博弈分析
A Study on Lowballing of CPA Auditing;
注册会计师审计中低价揽客问题研究
The Oughtness and Being of Auditor s Independence;
注册会计师审计独立性之应然与实然
Measurement Standards of CPA Independency;
试论注册会计师审计独立性衡量标准
The Analysis of Keeping Secret Principle in Audits;
注册会计师审计“保密原则”的分析
The Evolution Eame Theory of CPA Auditing;
注册会计师审计的生物进化博弈理论
An Analysis of Audit Risk of CPA and the Countermeasures;
注册会计师审计风险分析及防范措施
The Arrangement That the CPA Should Notice and the Analysis of the Methods;
注册会计师审计中常见的问题及对策
Discussing On Audit Quality Controlling of The Registered Account Of R.P.C;
浅谈我国注册会计师审计质量的控制