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目前在追究会计师事务所违法违规行为时,行政处罚占据主导地位。会计师事务所受到行政处罚后声誉势必会下降,投资者对受到行政处罚的事务所出具的审计意见存在极大的质疑,不会继续相信其审计的财务信息的真实性。但是随着我国声誉机制以及注册会计师相关法律法规的不断完善,笔者认为行政处罚在一定程度提高会计师事务所的审计质量。本文通过分析会计师事务所的声誉传导机制,探讨其处罚的审计质量是否得到改善。
Currently in accountability accounting firms illegal acts, the administrative punishment to dominate. The reputation of accounting firms subject to administrative penalties is bound to decline, and investors have greatly questioned the audit opinions issued by the administrative penalties and will not continue to believe the authenticity of the audited financial information. However, with the reputation mechanism in our country and the continuous improvement of the CPA-related laws and regulations, the author believes that the administrative punishment to a certain extent, improve the audit quality of accounting firms. By analyzing the accounting firm’s reputation transmission mechanism, this paper explores whether the audit quality of the punishment is improved.