年报舞弊公司治理结构与审计风险评估合理性的关系研究

发布时间：2018-01-02 06:34

本文关键词：年报舞弊公司治理结构与审计风险评估合理性的关系研究　出处：《湖南大学》2011年硕士论文　论文类型：学位论文

【摘要】：21世纪以来,财务舞弊已成为学术界和实务界的焦点问题。年报舞弊作为财务舞弊的一部分,直接与注册会计师审计相联系。在审计年报舞弊公司时,一旦没有合理评估审计风险、发表不恰当的审计意见将会造成审计失败。已有大量的研究表明,公司治理结构的缺陷是导致舞弊的重要因素,而公司治理结构的缺陷也将加大审计风险评估的难度。因此研究公司治理结构与审计风险评估合理性的关系,一方面能完善审计风险评估理论,另一方面能为注册会计师从公司治理结构的角度合理评估审计风险、避免审计失败提供有效的参考。本文通过分析公司治理结构、年报舞弊、审计风险评估合理性的关系得到,公司治理结构缺陷是导致年报舞弊的一个重要因素,同时也会加大审计风险评估的难度,容易导致审计风险评估不合理。以2002-2008年A股年报舞弊公司为样本检验了公司治理结构与审计风险评估合理性的关系。结果表明,股权集中度、董事会规模、董事长与总经理二职合一与审计风险评估合理负相关,独立董事比例与审计风险评估合理正相关。在考虑了股权集中度与实际控制人性质的交互作用后,没有发现交互作用与审计风险评估合理显著相关。本文同时还对年报舞弊公司舞弊类型、注册会计师的法律责任现状、审计风险评估的行业和年份区别进行了描述性统计分析。最后基于理论与实证的研究结果,提出了以公司治理结构评估为审计风险评估先导、构建适合审计风险评估的公司治理评价体系、构建监事会与外部审计共同监督的治理模式、加大注册会计师的法律责任等建议。
[Abstract]:Since twenty-first Century, financial fraud has become a hot issue in academic circles and practical circles. As a part of the financial report fraud fraud, direct contact with the CPA audit. In the annual report of the audit fraud, once there is no reasonable assessment of audit risk, reporting the inappropriate audit opinion will lead to audit failure. There are a large number of studies show that and the defect of corporate governance structure is an important factor leading to fraud, and the defect of corporate governance structure will also increase the difficulty of audit risk assessment. So the study of corporate governance structure and audit risk assessment of the relationship between rationality, one can improve the audit risk assessment theory, on the other hand for the CPA from the perspective of corporate governance structure is reasonable evaluation of the audit risk and avoid the failure of audit to provide effective reference.
In this paper, through the analysis of corporate governance structure, the annual report fraud, audit risk assessment from the relationship between rationality, the defect of corporate governance structure is an important factor to report fraud, will also increase the difficulty of the audit risk assessment, easily lead to audit risk assessment is not reasonable. In 2002-2008 A shares annual report fraud companies as samples to test the corporate governance the structure and the rationality of audit risk assessment. The results showed that the ownership concentration, the size of the board of directors, chairman and general manager of the two level one and reasonable evaluation of audit risk are negatively correlated, the proportion of independent directors and audit risk assessment and reasonable correlation. In consideration of the interaction of ownership concentration and the nature of the actual controller after not found interaction with the audit risk assessment reasonable significantly. This paper also reports of fraud fraud types, the legal liability of CPA, The audit risk assessment of industry and year difference of the descriptive statistical analysis. Finally, based on theoretical and empirical findings, put forward to evaluate the corporate governance structure is the audit risk assessment guide, construct the corporate governance appraisal system for audit risk assessment, supervisors will build joint supervision and external audit of the governance model, increase the registered accountants the legal liability and so on.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F275;F239.4;F224

【参考文献】