上市公司特别处理及摘帽时审计收费的影响因素研究

发布时间：2018-04-23 13:36

本文选题：ST上市公司 + 审计收费变动　；参考：《湖南大学》2010年硕士论文

【摘要】：审计收费是注册会计师审计机制在具体运行过程中的重要环节,是联系注册会计师和被审计单位的重要经济纽带,是影响审计独立性和审计质量从而关系到注册会计师行业健康发展道路的重要因素,也是维护资本市场运转的重要保障。因此,审计收费问题的研究引起了理论界、实务界和监管部门的强烈关注,而ST上市公司作为我国资本市场上的特殊产物,研究其审计收费问题以发现ST上市公司摘帽时否存在粉饰财务业绩、对ST上市公司的监管制度是否完善以及注册会计师对审计风险意识是否足以重视具有积极意义。在分析审计收费问题的产生及审计收费影响因素的基础上,以2005-2007年被ST的上市公司为样本,运用SPSS统计分析软件对影响审计收费的因素进行回归,来研究ST上市公司审计收费与非ST公司审计收费的影响因素差异,结果表明,除了在财务状况和经营成果方面与非ST上市公司的影响因素不一致外,其余的影响因素都基本一致。然后针对不一致的基础上,进一步研究影响摘帽前后审计收费变动的因素,试图通过收费变动发现ST上市公司在摘帽时是否存在粉饰财务业绩、盈余管理的现象,以及事务所是否对审计风险保持了高度警惕等问题,研究结果表明ST上市公司治理机制还不完善、在摘帽时存在粉饰财务业绩的现象和事务所对审计风险不够重视。最后针对上述研究结果,提出了加强ST上市公司治理机制、监管机制、规范摘帽机制和加强审计风险识别等建议。
[Abstract]:Audit charge is an important link in the concrete operation of CPA audit mechanism and an important economic link between CPA and audited units. It is an important factor that affects the audit independence and audit quality, which is related to the healthy development of CPA industry, and also an important guarantee to maintain the operation of capital market. Therefore, the research on audit fees has aroused the strong concern of the theorists, practitioners and regulators, and St listed companies as a special product in the capital market of our country. In order to find out whether St listed company has whitewashed financial performance, whether the supervision system of St listed company is perfect or not, and whether CPA pays enough attention to audit risk consciousness, it is of positive significance to study the audit fees of St listed company. Based on the analysis of the problems of audit fees and the influencing factors of audit fees, taking the listed companies listed by St from 2005 to 2007 as samples, the factors affecting audit fees are regressed by using SPSS statistical analysis software. To study the difference of audit fees between St listed companies and non-St companies, the results show that, in addition to the financial status and operating results of non-St listed companies, The other influencing factors are basically the same. Then on the basis of inconsistency, this paper further studies the factors that affect the changes of audit fees before and after removing caps, and tries to find out whether St listed companies have the phenomenon of whitewashing financial performance and earnings management when they take off caps. The research results show that the governance mechanism of St listed companies is not perfect, the phenomenon of whitewashing financial performance exists while removing caps and the firms do not pay enough attention to audit risks. Finally, based on the above research results, the paper puts forward some suggestions such as strengthening the governance mechanism of St listed companies, supervising mechanism, standardizing the mechanism of removing caps and strengthening the identification of audit risks.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4;F276.6

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