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留学生作业代写:The subject of independent audit industry control

2017-11-08 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- The subject of independent audit industry control,供大家参考学习,这篇论文讨论了独立审计行业管制主体。作为独立审计行业管制的主体,政府对独立审计市场的管制主要是以法律为依据的,更多时候表现为一种强制性的管制,可以看成是一种法制化的公序,即受国家法律、法规约束而形成的交易秩序,其中蕴含的本质特征是公共秩序和法律约束,可以说,政府拥有最强的管制供给能力。政府管制的优势源于政府的独立性、权威性和强制性,但政府管制在某些领域可能失灵。

independent audit industry,独立审计行业,essay代写,paper代写,美国作业代写

The Government and the trade association as the independent audit profession control two main bodies, has the different control way, and has each respective control superiority and the inferiority. The establishment of the Government and Trade Association of the two main bodies to cooperate with the control mechanism will be more conducive to promoting independent audit industry development. This paper studies the subject of control in the independent audit industry, and finally puts forward the suggestion to establish the control mechanism which the government and the trade association two kinds of bodies cooperate.

The regulation of the audit industry is in fact a control over the auditing of this particular commodity and its market. Most countries in the world, including our country, adhere to the basic principles of market economy, that is, "invisible hands" play a fundamental regulatory role in allocating resources. However, the author thinks that the automatic regulation of market mechanism can promote the idea that the economy tends to be balanced, which has an important premise that the ―― market is running in a completely competitive way, and the realistic economic conditions seldom conform to the premise of the complete competition. History and reality prove that only by spontaneous market regulation can produce such problems as externality, unfair competition between market subjects, asymmetric information and opportunistic behavior, which seriously damages the public interest. When the audit market mechanism does not guarantee the quality of the audit product, objectively, the society and the Government should provide the corresponding control rules to rectify or amend, that is, to solve the authenticity of accounting information related to all members of the society through the way of the market mechanism, in order to realize the objective of both efficiency and fair allocation of audit information resources. Therefore, the audit market flaw causes people to want to improve the audit quality through the intervention of the control subject.

In the democracy and rule of Law Society, the Government is exercising the public power to represent the public interest, accomplishing the responsibility of public entrusted administration, its main function is to make up the market defect, the Government as the subject of the independent audit industry control is the need of safeguarding the public interest, and also the need of safeguarding the independent audit As a self-regulatory organization of Independent audit industry, CPA Association can be an alternative to government and market. As the two main bodies of independent audit industry, government and trade association have different control methods and have their respective control advantages and defects.

The government regulates the independent audit market mainly on the basis of law, more often, it is a kind of compulsory regulation, which can be regarded as a kind of legal order, that is, by the laws and regulations of the State, which is bound by the law, which contains the essential characteristics of public order and legal constraints, it can be said that the government has the strongest control supply capacity. The advantage of government regulation stems from the independence, authority and compulsion of government, but government regulation may fail in some areas.

The Government of a democratic state should be independent in its economic interests, that is, the government should not abuse power to favor social groups or profit from one aspect of the individual. Because outside the regulated industry, the independence of government regulation is stronger than self-regulation. The government takes the public interest maximization as its goal localization, this is consistent with the CPA independent audit goal localization. The independence of the government can also be divided into formal independence and substantial independence. Formal independence requires that the formulation of government public officials or government policies cannot be directly related to certain interest groups or individuals, and that substantive independence requires the development and implementation of policies and regulations to be impartial to all stakeholders.

The authority of government control is stronger than self-regulation of the industry, its utility is more easily accepted by society, and must be obeyed by any group or individual. The compulsory power of the Government includes all the subject of market activity within the government's jurisdiction, and the individual has no choice but to obey certain obligations which the Government expressly prohibits, and the market subject cannot evade the influence of government action by choice. This is quite different from the CPA's independent audit, on the one hand, the audit opinion issued by CPA will not have direct economic consequence to the audited unit, or the direct economic consequence is the result of various market performance; On the other hand, the competition between CPA and professional judgment is different, So that the authority of audit opinion is not as good as the government's policies and regulations and rewards and punishments.

For the backward market economy countries, the authority of government regulation also embodies the market demand of the government to create professional service, promote the development of the independent audit Service market, accelerate its process, and take a long time to walk through the developed market economy countries.

These characteristics of the Government and its control make the government control the independent audit industry have a great positive effect, through the proper definition and play the government's responsibility in the independent audit industry control, exert the authority and independence of government control, strengthen the industry control through strict inspection and punishment system, It not only provides a good environment for the development of independent audit industry, but also provides an effective constraint for the audit quality assurance of accounting firms.

The information problem provides the annotation for us to understand the inefficiency of government activities. Because of the distance between the government and the market, the deliberate concealment of the market subject and the lack of professional knowledge of the regulators, the problem of insufficient information exists in the public sector. This asymmetry of information makes the government departments unable to obtain the real information of independent audit industry, so that the government's judgment and correction of the market are wrong, which leads to the failure of control and brings unexpected burden to the market. At the same time, the conflict between the excessive centralization of government control power and the excessive fragmentation of information, the two fundamental factors that make the government's regulatory capacity ―― power and information, often one by one, and in two directions, which weakens the government's ability to control, which in turn leads to the failure of government regulation in some areas. Moreover, the difficulties and difficulties of government regulation are caused by the high cost of government control and the fact that such near-stringent controls cannot be applied to the market for a long time.

In addition to the control of the independent audit industry through the government's administrative power and judicial power, there is another main mechanism which can restrain the CPA's behavior, that is, the self-regulation of the trade association, that is, to realize the management of the industry's operation and development by auditing the profession's own power.

Industry associations are organized by enterprises with the same interests to maintain and promote the common interests of member enterprises. Unlike government regulation, as a consortium of accounting firms in an independent audit industry, the regulation of trade associations is not based on coercive force, but in the form of self-discipline, which can be regarded as a kind of organized private order, that is, the transaction order formed by the self supervision, self-restraint and self control system arranged by the parties. , which contains the essential characteristics of private order and moral restraint. Trade associations mainly regulate the specific behavior of CPA firms and their professional personnel by formulating industry norms, coordinating and resolving disputes, and taking special or mutual checks, and is responsible for follow-up education and training. Industry associations have a professional advantage, and have a coordinating function, but the industry self-discipline control is not authoritative, and when the association's coordination capacity into a conspiracy ability will also affect the effectiveness of self-regulation control.

Compared with the government control agencies, the professional advantage of the self-regulatory organization is very prominent, which is not only reflected in the ownership of the professional knowledge by the regulators themselves, but also in the self-regulation system, which can make the professional knowledge more fully utilized. The management of self-discipline organization is mainly composed of practitioners, and often the senior experts in the practice, they maintain close contact with the professional and practice, to understand the new situation and new problems in the industry, can better solve the information asymmetry problem in the industry. Moreover, because the industry organization faces the double restraint from the market and the government, in order to better carry out the responsibility which accompanies with the decision-making autonomy, the managers of the industry self-discipline organization have a greater motivation to learn and update their professional knowledge. At the same time, because industry self-discipline does not introduce national coercive force, its operation is still based on market mechanism, which makes it more flexible and more efficient in solving the problem of intellectual support than government regulators. Self-discipline organization by virtue of the professional advantages of the industry, on the one hand, according to market conditions, professional technology and other aspects of the development and change, more timely revision of the guidelines have been established, observe the effect of the implementation of the rules, on the other hand, also more capable of discovering different types of irregularities,

It can be seen that the basic function of self-regulation of industry associations can not be neglected, and it is an important condition for the government to exert its control effectively. But it must be noted that the professional advantage of industry association is latent, it must be combined with the advantage of authority, it can be transformed into the control advantage of reality, if the self-discipline organization lacks the necessary authority, its control will not be coercive, and the regulated person does not accept or cooperate with the investigation action. The professional advantages of the self-regulatory organization cannot be spread.

The industry association is defined in theory as "social intermediary coordination mechanism", which is a kind of social organization form and social coordination mechanism between the modern country and the market. The development of economic system in developed countries shows that the governance mechanism under the mature market economy system can be divided into formal governing system and informal governance system, that is, in addition to the "Government" and "market", the middle includes enterprises, social intermediary organizations and informal networks. This industry association is the link and bridge between government, business and market. Industry association This intermediary adjustment mechanism, to a certain extent, can make up for the government and the market two aspects of deficiencies. Because it serves as a middle coordinating role between the macroscopic state and the microcosmic market, it plays an important role in the expression of interests, the distribution of interests and the rectification of society. Through the self-regulation of the guild, it can coordinate the relationship between the members and the Government and other enterprises, maintain the lawful rights and interests of CPA and CPA, and coordinate the industry planning, price and business guidance, market information and other relations within the members of the Association, and reduce the cost of litigation.

However, because of the coordination ability of industry associations, it is easy to turn into collusion ability, which often makes the effect of industry association control reverse. When the monopolies of the trade associations are strong, if there is no government control, it may not only harm the interests of the members, but also the interests of the investors. For example, the interest structure and interest bias in the association would make it difficult for the association to carry out or punish too lightly when there are irregularities in the large accounting firms, even when the law and government administrative punishments are temporary, the CPA Association will act as an umbrella, thus affecting the control effect.

The Government and trade associations have different control methods, and each has its own advantages and disadvantages, which can play different roles in the regulation of independent audit industry. If the two can cooperate with each other and work together to achieve the highest goal of industry regulation, it is undoubtedly the well-being of society.

The law of government departments and trade associations as the two basic subjects to maintain the order of audit market, there are both substitute side and complementary one side. In terms of substitution, good self-regulation can greatly reduce the scope and requirements of government regulation, save government expenditure and make up for the failure of government regulation. A sound market order is inseparable from regulation, but not all controls require government agencies to enforce them. In terms of complementarity, self-regulation and government control are mutually reinforcing. On the one hand, only in the self-discipline group, people can observe the moral norms and professional ethics, the function of CPA Association can provide a basis for market and rule of law order. On the other hand, if there is no rule of law and government control, people's enthusiasm for self-discipline will be greatly reduced, industry associations will be more inclined to the role of umbrella, its function can not play normally. Therefore, the establishment of the Government and Trade Association of the two main bodies to cooperate with the control mechanism will be more conducive to the promotion of independent audit industry development.

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