财务重述与注册会计师审计的相关性研究

发布时间：2018-06-18 00:21

本文选题：财务重述 + 注册会计师审计　；参考：《中南林业科技大学》2012年硕士论文

【摘要】：随着资本市场的蓬勃发展,我国上市公司信息披露制度也逐渐完善并力求与国际资本市场趋同,财务会计信息的披露质量因而愈来愈受到社会各界的广泛关注。然而,目前上市公司的信息披露效果还远未达到公众的期望,每年都存在大量对前期已发布的历史财务报告的更正调整,主要表现为对前期存在的会计差错、重大遗漏或其它误导性的信息进行追溯调整,即本文所指的“财务重述”财务重述现象的存在不仅显示出财务信息披露质量的低下,它还给资本市场以及各利害关系人带来一定的经济后果。基于这样的背景,本文试图从审计的视角出发,探讨作为外部监管合力中不容忽视一环的“注册会计师审计”与“财务重述”是否有着一定的内在关联性,力求研究结果能够为更好地发挥注册会计师审计的监督作用提供一定的依据,为规范上市公司的财务重述行为多提供一份力量。本文在国内外已有相关研究的基础上,通过对“财务重述”与“注册会计师审计”相关理论的梳理,并从财务重述的现状出发,分析构建出财务重述与审计目标、审计风险、审计质量的总体相关性；并以“审计意见”这个体现注册会计师审计的综合指标作为切入点,提出对于财务重述公司,审计意见与财务重述重大程度、与审计费用、与会计师事务所变更以及与事务所规模(实力)等的具体相关性假设,然后运用Excel统计分析、描述性统计分析以及Logistic回归分析等实证研究方法,对选取的95个研究样本(沪市A股2009-2010年度披露的财务重述公司)进行验证。实证结果得出：对于财务重述公司,非标准审计意见与财务重述的重大程度、与事务所的变更、与摆脱ST的动机都呈正相关关系,表明了对于财务重述公司,注册会计师能够关注到重大财务重述所蕴含的风险,以及事务所变更和公司被ST所潜藏的风险,并反映到非标准审计意见中；而对于原假设的非标准审计意见与事务所规模或实力、审计费用、被审计单位业务复杂性等的正相关性没能验证成立,笔者对其进一步做出了可能的原因分析。最后,结合财务重述现状以及实证研究结论,有针对性地提出相关建议。
[Abstract]:With the vigorous development of the capital market, the information disclosure system of listed companies in our country has gradually improved and made every effort to converge with the international capital market. Therefore, the quality of financial and accounting information disclosure has attracted more and more attention from all walks of life. However, at present, the effect of information disclosure of listed companies is far from meeting the public expectations. Every year, there are a large number of correction adjustments to the historical financial reports that have been issued in the preceding period, which are mainly reflected in accounting errors in the earlier period. Significant omissions or other misleading information is adjusted retroactively, that is, the existence of "financial restatement" in this paper not only shows that the quality of financial information disclosure is low, It also brings certain economic consequences to the capital market and various stakeholders. Based on this background, this paper attempts to discuss whether "CPA audit" and "financial restatement", which can not be ignored as a part of external supervision and management, are related to each other from the perspective of auditing. The research results can provide a certain basis for better exerting the supervision function of CPA audit and provide a strength for standardizing the financial restatement behavior of listed companies. On the basis of the related research at home and abroad, this paper analyzes and constructs the financial restatement and audit target, audit risk through combing the relevant theories of "financial restatement" and "CPA audit", and starting from the current situation of financial restatement. The overall relevance of audit quality, and taking "audit opinion", a comprehensive index reflecting CPA audit, as a starting point, proposes that for financial restatement company, audit opinion and financial restatement are significant, and audit expenses, Then using Excel statistical analysis, descriptive statistical analysis, logistic regression analysis and other empirical research methods. The 95 selected research samples (financial restatement companies disclosed in 2009-2010 in Shanghai Stock Exchange) were verified. The empirical results show that for financial restatement companies, the significance of non-standard audit opinion and financial restatement, the change of the firm and the motivation to get rid of St are all positively correlated, which indicates that for the financial restatement company, there is a positive correlation between the non-standard audit opinion and the financial restatement. The CPA can pay attention to the risk of significant financial restatement, the risk of the change of firm and the hidden risk of St, and reflect it in the non-standard audit opinion. For the original assumption of non-standard audit opinion and firm size or strength, audit costs, the business complexity of the audited units and other positive correlation can not be verified, the author makes a further analysis of the possible reasons. Finally, combined with the current situation of financial restatement and empirical research conclusions, relevant suggestions are put forward.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F233;F224

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