审计准则变迁对审计质量影响的实证分析

发布时间：2018-03-24 21:26

本文选题：新审计准则　切入点：审计质量　出处：《吉林大学》2010年硕士论文

【摘要】： 2006年2月15日,财政部发布了新的注册会计师执业准则,此次审计准则变迁是顺应我国资本市场快速发展的需要,旨在促进审计质量的提高。目前,新准则已经实施了三年的时间,然而,新准则是否得到了顺利的实施,是否提高了审计质量则是本文的主要研究问题。本文对以上问题通过以下两种方法进行验证:一是进行问卷调查;二是提出假设,构建实证模型,最后对假设进行验证。问卷调查的角度为注册会计师的主观意识,新审计准则颁布并实施后,作为审计制度的核心参与人、审计工作的执行主体,注册会计师主观上是否认为审计质量有所提高,并通过此方法了解新审计准则是否得到顺利实施;构建实证模型进行实证研究则以财务数据为研究对象,着重对审计准则变迁与审计质量的关系进行研究。研究结果显示:国内会计师事务所审计人员认为新审计准则有利于审计质量的提高,新审计准则的执行效果总体上较好,但执行过程中也存在着许多问题,新审计准则的可操作性及可理解性有待提高,从审计程序方法的角度看,新审计准则对四大执行审计工作的影响最小;新审计准则一定程度上提高了审计质量,可操控应计利润与审计准则变迁负相关,新审计准则有效控制了盈余操纵;从审计对象的角度看,新审计准则对由四大审计的上市公司的影响更大;但是在新审计准则颁布之后,研究样本的非标准审计意见的比例与审计收费并未提高。
[Abstract]:On February 15, 2006, the Ministry of Finance issued the new Certified Public Accountants (CPA) practice Standards. The changes of auditing standards are in line with the rapid development of China's capital market and are aimed at promoting the improvement of audit quality. The new guidelines have been in force for three years, but whether they have been successfully implemented, Whether the audit quality has been improved is the main research problem in this paper. The above problems are verified by the following two methods: one is questionnaire survey, the other is to put forward the hypothesis, build the empirical model, Finally, the hypothesis is verified. The questionnaire survey is based on the CPA's subjective consciousness. After the promulgation and implementation of the new auditing standards, as the core participants of the audit system, the main body of the audit work is the executive body. Whether CPAs think audit quality has been improved subjectively, and how to find out whether the new auditing standards have been implemented smoothly through this method, and how to construct an empirical model to study financial data as the research object, The relationship between audit standard change and audit quality is studied. The results show that the auditors of domestic accounting firms believe that the new auditing standards are conducive to the improvement of audit quality, and the implementation of the new audit standards is generally good, but there are many problems in the process of implementation. The maneuverability and comprehensibility of the new auditing standards need to be improved. From the point of view of audit procedure approach, the new audit standards have the least impact on the four major audit implementation, and the new audit standards improve the audit quality to some extent. The controllable accrual profit is negatively correlated with the change of audit standards, and the new auditing standards effectively control earnings manipulation, and from the point of view of the audit object, the new audit standards have greater influence on the listed companies audited by the four major audit standards. However, after the promulgation of the new auditing standards, the proportion of non-standard audit opinions and audit fees did not increase.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.43

【引证文献】