基于自愿性会计政策变更的审计意见研究

发布时间：2018-03-03 23:17

本文选题：自愿性会计政策变更　切入点：审计意见　出处：《重庆大学》2004年硕士论文　论文类型：学位论文

【摘要】：本文旨在探讨,现阶段我国上市公司自愿变更会计政策的现状、变更特点,以及注册会计师针对上市公司自愿变更会计政策这一行为,其出具审计意见的情况及其影响因素。过去有关会计政策变更和审计意见影响因素的文献虽然有,但是将两者结合起来,特别是针对某一事项的审计意见研究,这类文章并不多见。因此,本研究期待采取实证的方法来以对此进行探讨。本文首先对会计政策变更进行了理论上的探讨,并介绍了国内外会计政策变更的现实情况,得出理论与现实的矛盾、冲突,从而将注册会计师审计引入其中;最后采用实证研究的方法,将1998-2002年所有自愿变更会计政策的上市公司进行考察,结果发现: 1、上市公司会计政策变更的类型以会计估计变更为主。大多数上市公司经过会计政策变更后,不是增加当期会计利润,而是减少了当期会计盈余。 2、针对上市公司自愿变更会计政策这一行为,注册会计师出具非标准无保留审计意见的比例是非常低的,并且注册会计师在发表不同类型审计意见时,前后缺乏一致性,存在职业判断差异。 3、影响注册会计师出具不同类型审计意见的因素有:会计政策变更对损益的影响水平、公司财务状况以及外部监管部门的监管结果。其中,会计政策变更的损益影响是注册会计师在出具审计意见时的最主要参考指标,而会计师事务所的规模、增加还是减少利润、公司变更会计政策的动机对审计意见的影响并不显著。
[Abstract]:The purpose of this paper is to discuss the present situation and characteristics of voluntary changes in accounting policies of listed companies in China, as well as the behavior of registered accountants to voluntarily change accounting policies of listed companies. Past literature on changes in accounting policies and factors affecting audit opinions, although there have been documents, have combined the two, in particular the audit opinion study on a given matter, Therefore, this study is looking forward to using empirical methods to explore this issue. Firstly, this paper discusses the change of accounting policy in theory, introduces the reality of the change of accounting policy at home and abroad, and draws the contradiction and conflict between theory and reality, so that the CPA audit is introduced into it. Finally, using the empirical research method, we investigate all the listed companies that voluntarily changed their accounting policies from 1998 to 2002. The results show that:. 1. The main type of accounting policy change of listed companies is the change of accounting estimate. After the change of accounting policy, most listed companies do not increase the current accounting profit, but reduce the current accounting surplus. 2. In view of the voluntary change of accounting policies of listed companies, the proportion of CPAs issuing non-standard unqualified audit opinions is very low, and the CPA lacks consistency in issuing different types of audit opinions. There are differences in professional judgment. 3. The factors influencing the CPAs to issue different types of audit opinions are: the level of influence of the change of accounting policies on the profit and loss, the financial situation of the company and the regulatory results of the external regulatory authorities. The profit and loss impact of the change in accounting policy is the most important reference indicator of the CPA when issuing the audit opinion, and the size of the accounting firm increases or decreases the profits, The motivation of changing accounting policy has no significant effect on audit opinion.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

【引证文献】