注册会计师审计市场的特征与审计意见相关性研究

发布时间：2018-04-16 17:48

本文选题：审计市场 + 特征　；参考：《湖南大学》2006年硕士论文

【摘要】： 在现代公司财产的所有权与使用权分离的制度下,财产所有者及其利益相关者对公司的监控更多采取的是间接手段,以此对公司经营者的受托经营责任的履行情况进行监督和评价。公司披露的会计信息就是他们监督、决策的重要依据。注册会计师(Certified Public Accountant,简称CPA)的重要作用就是通过审计活动对会计信息的合法性、公允性进行鉴证并发表意见,向信息使用者提供可信度较高的会计信息。注册会计师的存在有效保障了资本市场中信息的准确性,可以说审计质量的高低与资本市场发展的有序程度呈正比关系。由于审计在资本市场中的重要作用,注册会计师审计市场(若无明确指出,下文简称为“审计市场”)的完善就显得格外重要。然而怎样的审计市场才是审计产品供给者、需求者与监管者所共同期待的?我国现有审计市场的状况又是怎样的?如何完善现有的审计市场,为市场的主体带来最大的效益?出于对这些问题的考虑,形成了本文的研究动机。审计市场整体的主要特征是信息不对称。在这一因素的影响下,本文从审计市场与审计意见的基础理论分析出发,将审计市场的特征与审计意见相结合分析我国审计市场的现实特点,并进一步探讨了审计市场的特征与审计意见的相关性。从理论分析发现,我国审计市场各需求主体为实现各自利益对审计意见施加着影响,但是对高质量审计意见需求的动力不足;由此对高质量审计意见供给的激励不足,造成事务所只注重收益而忽略了审计在市场中发挥的重要作用,容易出现审计意见购买现象;由于审计意见作为不直观的产品,其特点也使我国的审计产品交易过程中的定价没有很好反映审计意见的质量;我国审计市场的结构与西方发达的审计市场相比,集中度还是较低,市场竞争激烈甚至出现不良竞争,导致一部分事务所为获取市场份额而降低审计意见质量。对理论分析的结果本文进行了实证检验,进一步得出资产负债率、非常应计利润、大股东持股比例、总资产、审计收费、上一年度审计意见、事务所更换等市场表现出来的特征与审计意见的类型显著相关,但假设中的国家股性质、市场结构(集中度)、客户的配股收益管制区间和事务所对客户的依赖程度等因素并不显著。研究结果一方面为保证审计意见质量,进而促进审计市场有效提供了一定的依据;另一方面,也说明了我国审计市场的现状与理论分析具有一定差异,反映了市场自身的特点。最后针对本文理论与实证的研究结果相应提出了建议,构建可提供高质量审计意见的有效审计市场,更好的发挥审计市场的作用。
[Abstract]:Under the system of separation of ownership and right of use of modern company property, property owners and their stakeholders take more indirect measures to monitor the company.In order to monitor and evaluate the performance of the corporate operator's fiduciary responsibility.The accounting information disclosed by companies is an important basis for their supervision and decision-making.The important role of CPA Certified Public tantator is to authenticate and express opinions on the legitimacy and fairness of accounting information through audit activities, and to provide accounting information with high credibility to information users.The existence of CPA can effectively guarantee the accuracy of information in the capital market. It can be said that the audit quality is proportional to the orderly degree of the development of the capital market.Because of the important role of audit in capital market, the perfection of CPA audit market (if not clearly pointed out, hereinafter referred to as "audit market") is particularly important.However, what kind of audit market is the supplier of audit products, the demand and the common expectations of regulators?What is the current situation of the audit market in China?How to perfect the existing audit market and bring the most benefit to the main body of the market?For the consideration of these problems, the research motive of this paper is formed.The audit market as a whole is characterized by asymmetric information.Under the influence of this factor, this paper starts from the basic theory analysis of audit market and audit opinion, and combines the characteristics of audit market with audit opinion to analyze the actual characteristics of audit market in our country.Furthermore, the correlation between the characteristics of audit market and audit opinion is discussed.From the theoretical analysis, it is found that in order to realize their own interests, each demand body of audit market in our country exerts influence on audit opinion, but the power of demand for high-quality audit opinion is insufficient, and the incentive to supply high-quality audit opinion is insufficient.As a result, the firm only pays attention to the income and neglects the important role of audit in the market, so it is easy to appear the phenomenon of audit opinion purchase; because the audit opinion is not intuitive product,Its characteristics also make the pricing of audit products in our country not well reflect the quality of audit opinion, the structure of audit market in our country is lower than that in western developed audit market.Fierce market competition and even bad competition lead some firms to reduce the quality of audit opinions in order to obtain market share.The results of the theoretical analysis are tested empirically in this paper, and the following conclusions are obtained: asset-liability ratio, accrual profit, shareholding ratio of major shareholders, total assets, audit fees, last year's audit opinion,The characteristics of the market, such as firm change, are significantly related to the type of audit opinion, but the assumed nature of the state shares,The market structure (concentration degree, the control range of the client's income from rights issue and the degree of dependence of the firm on the customer) are not significant.On the one hand, the research results provide a certain basis for ensuring the quality of audit opinions and then promoting the audit market; on the other hand, it also shows that there are some differences between the present situation and theoretical analysis of the audit market in China, which reflects the characteristics of the market itself.Finally, some suggestions are put forward to construct an effective audit market which can provide high quality audit opinions, so as to play a better role in the audit market.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】