我国持续经营审计准则修订效果的实证研究

发布时间：2018-05-23 15:43

本文选题：持续经营 + GCO　；参考：《暨南大学》2006年硕士论文

【摘要】：2003年7月1日，中注协颁布了修订的《独立审计具体准则17号——持续经营》，目的是更有效地规范审计师的执业行为，提高审计质量，为报表使用者提供更有用的信息，本文目的是研究准则修订对规范审计师执业行为是否具有影响。文章选用准则修订前后各两年即2001年——2004年沪、深两市发行A股的上市公司为研究对象。首先对准则修订前后审计师出具的涉及持续经营问题的非标意见的基本特征和变化趋势进行初步的描述性统计分析；然后以准则修订与否为目标解释变量，以上市公司财务指标、主审会计师事务所特征、上年度审计意见类型和公司管理当局特征为控制变量建立Logistic多元回归模型，分别准则修订对审计师决定是否出具GCO影响和准则修订对审计师决定出具何种类型GCO影响两方面进行检验。研究结果发现：总体上讲，准则修订对规范审计师的执业行为具有一定影响，审计意见中包含有对报表使用者更有价值的信息；但作用程度不同：对于前者，准则修订作用较为显著；对于后者，虽有一定作用，，但效果不明显，有待于进一步验证。针对该结论，本文从监管、技术等角度提出了进一步改善审计质量的建议。
[Abstract]:On July 1, 2003, CICPA promulgated the revised Independent Audit specific Standard 17-going concern, which aims to standardize auditors' practice more effectively, improve audit quality, and provide more useful information for statement users. The purpose of this paper is to study whether the revision of standards has an impact on the practice of auditors. This paper chooses the listed companies which issued A shares in Shanghai and Shenzhen stock markets in 2001 and 2004 before and after the revision of the standards as the research objects. First of all, the basic characteristics and changing trend of non-standard opinions issued by auditors before and after the revision of the standards are analyzed preliminarily, and then, whether the standards are revised or not is taken as the objective to explain the variables. Taking the financial index of listed company, the characteristics of audit firm, the type of audit opinion of last year and the characteristics of company management as control variables, the Logistic multivariate regression model is established. The revision of the standards examines whether the auditor decides whether to issue the GCO effect or not and what type of GCO the auditor decides to have the impact of the revision of the standard. The results show that: generally speaking, the revision of the standards has a certain impact on the practice behavior of auditors, and the audit opinion contains more valuable information for the users of the statements, but the effect is different: for the former, For the latter, although it has some effect, the effect is not obvious, which needs to be further verified. In view of this conclusion, this paper puts forward some suggestions on how to improve the audit quality from the aspects of supervision and technology.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.22

【引证文献】