RH会计师事务所合并对审计质量的影响案例研究

发布时间：2018-02-27 23:42

本文关键词： RH会计师事务所合并审计质量　出处：《辽宁大学》2016年硕士论文　论文类型：学位论文

【摘要】：会计师事务所发展壮大的途径有内部发展成长和外部合并成长。会计师事务所的增长路径也是如此,审计市场在很大程度上可以看作是会计事务所合并的历史。这是在竞争激烈的环境中的现代会计事务所,为了适应市场的变化和与竞争对手的市场竞争,会计师事务所所做出最有效的选择。80年代以来,作为社会审计一项重要任务,会计师事务所的规模和结构必须提高,更大范围的整合,资源配置的优化是合并的实际目的。在推动做大做强会计师事务所的意见方面,2007中国注册会计师协会发布关于推动会计师事务所做大做强的意见,推动了事务所合并的浪潮。会计事务所也希望通过寻求增长的并购,行业的专业知识和服务的多样化,从而提高事务所的审计质量。因此,在并购浪潮正变得越来越热的今天,研究会计师事务所的合并能够带来规模经济和审计质量的提高是具有重要意义的。本文RH会计师事务所为例,探讨会计师事务所对会计师事务所并购对审计质量的影响,为我国今后会计师事务所的合并提供一些可行性建议。本文以RH会计师事务所为例,我们可以看到,RH会计师事务所的合并并没有提高审计质量,并没有实现合并的根本目的。造成这种情况的原因有很多,如政策不确定、特殊背景、资源不和谐等,中国本土会计师事务所缺少自己的品牌,而非本土会计师事务所自己的核心竞争力。根据声誉理论,会计师事务所的品牌和核心竞争力是会计师事务所发展的根基。为了在激烈的市场竞争中生存和发展,品牌和核心竞争力的缺失几乎是不可能的。两家会计师事务所合并的起点是不一样的,资源整合还没有真正落实。会计师事务所并不是真的能够被组合。倘若会计师事务所的合并只是规模的扩大,并没有实力的增强,注册会计师及会计师事务所过多追求自己的相关利益,乃至超越了职业道德和社会责任的底线,会对会计师事务所的审计质量带来了非常不利的影响。
[Abstract]:The ways for the development and growth of accounting firms are internal growth and external merger growth. The same is true of the growth paths of accounting firms. The audit market can to a large extent be regarded as the history of the merger of accounting firms. This is a modern accounting firm in a competitive environment, in order to adapt to changes in the market and to compete with competitors in the market. The most effective choice made by accounting firms since the 1980s, as an important task of social audit, the scale and structure of accounting firms must be improved and integrated on a larger scale. The optimization of resource allocation is the practical purpose of the merger. In the aspect of promoting the opinion of accounting firms to become bigger and stronger, the Chinese Institute of Certified Public Accountants issued its opinion on promoting the size and strength of accounting firms in 2007. Accounting firms also hope to improve the audit quality of firms by seeking growth of mergers and acquisitions, diversification of professional knowledge and services in the industry. Therefore, in today's M & A wave, the tide of mergers and acquisitions is becoming more and more popular. It is of great significance to study the scale economy and the improvement of audit quality caused by the merger of accounting firms. This paper discusses the impact of mergers and acquisitions of accounting firms on audit quality by accounting firm RH as an example. This paper takes RH accounting firm as an example, we can see that the merger of RH accounting firm has not improved the audit quality. There are many reasons for this situation, such as policy uncertainty, special background, disharmony of resources, etc., and the lack of its own brand by local accounting firms in China. According to reputation theory, the brand and core competence of accounting firms are the foundation of the development of accounting firms. In order to survive and develop in the fierce market competition, The lack of brand and core competence is almost impossible. The starting point for the merger of the two accounting firms is different. The integration of resources has not really been implemented. Accounting firms are not really able to be combined. If the merger of accounting firms is only an expansion of scale, there is no increase in strength. CPA and accounting firms too much pursue their own related interests, and even beyond the bottom line of professional ethics and social responsibility, will bring a very negative impact on the audit quality of accounting firms.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233

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