强制轮换对审计绩效的影响分析

发布时间：2018-06-08 01:23

本文选题：强制轮换 + 审计任期　；参考：《湖南大学》2009年硕士论文

【摘要】： 自从注册会计师审计制度诞生以来,审计绩效就一直是人们关注的焦点。从2001年下半年以来,世界范围内接连发生了一系列上市公司财务欺诈案件,使注册会计师的行业声誉受到了前所未有的冲击。同时期我国证券市场也相继发生了银广夏、黎明股份、麦科特等一批上市公司的造假丑闻,独立审计的社会公信力遭到严重破坏。人们在剖析和反思注册会计师没有发现和披露上市公司会计欺诈从而发生审计失败的原因时,时常提到的一个问题就是审计任期与审计绩效的关系,强制轮换是否能够提高审计绩效引起了各方的关注。我国监管机构于2004年要求实行签字注册会计师强制轮换,以期通过该制度能够提高审计绩效。本文以中国证监会2003年10月8日颁布的《关于证券期货审计业务签字注册会计师定期轮换的规定》为制度背景,结合国内外现有成果及我国的实际情况,从盈余管理幅度角度论证上市公司在强制轮换制度发生的前后以及该规定在轮换期间五年间审计绩效的变化情况,以签字注册会计师强制轮换为切入点,本文运用理论分析和实证检验,对轮换期间内审计绩效的变化情况进行分析研究。结果显示,在控制了影响审计绩效的相关变量之后,2003年发布的签字注册会计师强制轮换制度并没有显著提高2004年资本市场的审计绩效,但对于2004年发生了强制轮换的公司,轮换后第一年审计绩效显著提高,而随着审计任期的增加审计绩效降低,五年轮换期内审计绩效呈偏右态倒U型发展趋势。本文首先对审计绩效与强制轮换相关的理论观点进行梳理,从审计绩效的内涵和强制轮换的基本理论分析了审计师变更的动因。其次通过实证研究,来检验强制轮换制度与审计绩效之间的关系。在基于理论分析与实证检验的基础上,提出了在轮换期间内审计绩效的不同而应加强的审计监管、审计风险的控制和审计质量的改进方案,为我国注册会计师审计绩效的提高和强制轮换制度的完善提供了相应参考。
[Abstract]:Since the birth of CPA audit system, audit performance has been the focus of attention. Since the second half of 2001, there have been a series of financial fraud cases of listed companies in the world, which has caused an unprecedented impact on the profession reputation of certified public accountants. At the same time, the fraud scandals of some listed companies such as Silver Guangxia, Liming shares, McCott and so on occurred in the stock market of our country, and the public credibility of independent audit was seriously damaged. When people analyze and reflect on the reasons why CPA has not found and disclosed the accounting fraud of listed companies, one of the problems often mentioned is the relationship between audit tenure and audit performance. Whether the mandatory rotation can improve the audit performance has attracted the attention of all parties. In 2004, China's regulatory authorities required mandatory rotation of signed certified public accountants. In order to improve the audit performance through the system. This paper based on the China Securities Regulatory Commission issued on October 8, 2003, "Securities and Futures Audit signed CPA regular rotation" as the background of the system, Combined with the existing achievements at home and abroad and the actual situation in China, this paper discusses the changes of audit performance of listed companies before and after the compulsory rotation system and during the five years of rotation from the perspective of earnings management range. With compulsory rotation of signed CPA as the starting point, this paper uses theoretical analysis and empirical test to analyze the change of audit performance during the rotation period. The results show that the mandatory rotation of CPA issued in 2003 does not significantly improve the audit performance of the capital market in 2004 after controlling the relevant variables that affect the audit performance, but for the companies with mandatory rotation in 2004, The audit performance improved significantly in the first year after rotation, but decreased with the increase of audit tenure. During the five-year rotation period, audit performance shows a trend of rightward and inverted U-shaped development. Firstly, this paper combs the theoretical viewpoints of audit performance and mandatory rotation. This paper analyzes the motivation of auditor change from the connotation of audit performance and the basic theory of mandatory rotation. Secondly, through empirical research, to test the relationship between mandatory rotation system and audit performance. On the basis of theoretical analysis and empirical test, this paper puts forward the audit supervision, control of audit risk and improvement of audit quality, which should be strengthened when the audit performance is different in the period of rotation. It provides a reference for the improvement of CPA audit performance and the improvement of compulsory rotation system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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