会计师事务所规模、签字注册会计师任期与审计质量

发布时间：2018-07-06 14:51

本文选题：签字注册会计师任期 + 审计质量　；参考：《东北财经大学》2012年硕士论文

【摘要】：早在20世纪60年代,审计任期与审计质量的关系问题就已经得到关注。继《萨班斯——奥克斯利法案》颁布之后,中国证券监督管理委员会和财政部于2003年发布《关于证券期货审计业务签字注册会计师定期轮换的规定》,要求自2004年1月1日起,签字注册会计师或审计项目负责人连续为某一相关机构提供审计服务不得超过5年。国务院国有资产监督管理委员会自2004年起也发布诸多文件,开始强制要求央企定期轮换会计师事务所,规定会计师事务所的服务期限也不得超过5年。由此又引致了对审计任期和审计质量关系问题的再次重视。研究者希望知道审计任期如何影响审计质量,而监管者也希望寻求注册会计师轮换政策的理论依据。本文拟从发生财务重述的上市公司入手,探讨签字注册会计师任期与审计质量的关联性,特别是从理论上解释会计师事务所规模是否会影响以及如何影响注册会计师任期与审计质量之间的关系,并为不同会计师事务所中签字注册会计师定期轮换提供一些经验证据。本文在介绍了相关背景后,以“二压力来源”和会计师事务所质量控制分析为基础,分析了签字注册会计师任期、会计师事务所规模与审计质量的关系。本文认为：在大规模会计师事务所,注册会计师审计决策时受到的两方面压力中,来自于投资者和证券监管部门的压力占主导地位,且由于存在较为严格的质量控制制度,强化了专业胜任能力和审计独立性,故大规模会计师事务所中签字注册会计师任期对审计质量的影响主要体现在签字注册会计师任期对专业胜任能力的影响上,审计质量随签字注册会计师任期的延长大致成学习曲线状变化；而在小规模会计师事务所,注册会计师审计决策时受到的两方面压力中,来自于上市公司(被审计单位)和审计竞争市场的压力占主导地位,且由于存在较为薄弱的质量控制制度,削弱了专业胜任能力和审计独立性,故小规模会计师事务所中签字注册会计师任期对审计质量的影响主要体现在签字注册会计师任期对审计独立性的影响上,审计质量随签字注册会计师任期的延长而下降。由此可见,会计师事务所规模会影响签字注册会计师任期与审计质量的关系,大规模会计师事务所能够抑制签字注册会计师任期延长对审计独立性产生的负面影响。后文的经验检验也证实了上述主要结论。本文共包括以下6个部分：第一部分,前言。本部分介绍了本文的研究背景与研究意义,以及主要的研究内容和涉及的研究方法,对相关的既有研究作了分类综述,并详述了本文的贡献与不足。第二部分,制度背景。本部分介绍了我国签字注册会计师、会计师事务所定期轮换制度,会计师事务所规模与质量控制制度等。第三部分,理论分析与研究假设。本部分首先明确了有关签字注册会计师任期和审计质量的问题,然后分析了签字注册会计师任期与审计质量的关系,进而以“二压力来源”和会计师事务所质量控制分析为基础,分析了会计师事务所规模、签字注册会计师任期与审计质量的关系,并据此提出了本文的研究假设。第四部分,研究设计。本部分详述了样本选取方式和数据来源,并对模型设计和变量设定进行了具体介绍。第五部分,经验检验结果与分析。本部分列示了经验检验结果,证实了会计师事务所规模会影响签字注册会计师任期与审计质量的关系,大规模会计师事务所能够抑制签字注册会计师任期对审计独立性的负面影响。第六部分,研究结论与建议。本部分根据研究结论提出签字注册会计师定期轮换政策应当区别不同规模的会计师事务所实行的建议,并提出未来研究方向。本文主要采用规范分析与经验分析相结合的研究方法,先通过理论分析阐述会计师事务所规模、签字注册会计师任期与审计质量的关系,再通过经验检验加以证实。本文的主要贡献在于,首次研究了会计师事务所规模对签字注册会计师任期与审计质量之间关系的影响,为签字注册会计师定期轮换政策的区别实行提供了经验证据。
[Abstract]:As early as 1960s, the relationship between audit tenure and audit quality had been paid attention. Following the promulgation of the Sarbanes Oxley act, the China Securities Regulatory Commission and the Ministry of Finance issued the regulations on regular rotation of certified public accountants for securities and futures audits in 2003, which are required from January 1, 2004. The state assets supervision and Administration Commission of the State Council has also issued a number of documents since 2004. The State Council state assets supervision and Administration Commission has also issued a number of documents since 2004. The State Council has begun to force the central enterprises to periodically rotate the accounting firm, which stipulates that the service period of the accounting firms shall not exceed 5. This also leads to a further emphasis on the relationship between audit tenure and audit quality. Researchers hope to know how audit tenure affects audit quality, and regulators hope to seek the theoretical basis of the policy of CPA rotation. This paper, starting with a listed company which has a financial restatement, discusses the tenure and trial of the signature CPA. The relevance of quality, especially the theoretical explanation of the influence of the size of the accounting firm and the relationship between the tenure of certified public accountants and the quality of the audit, and some empirical evidence for the regular rotation of Certified Public Accountants in different accounting firms.
After introducing the relevant background, this paper, based on the analysis of "two sources of pressure" and the quality control of accounting firms, analyzes the relationship between the term of signature of certified public accountants, the scale of accounting firms and the quality of audit. This article holds that in the two aspects of the pressure of the audit decisions of CPA firms and CPA auditors, The pressure from investors and securities regulators is dominant, and because of the stricter quality control system, the professional competence and audit independence are strengthened, so the influence of the term of the signature of Certified Public Accountants on the quality of audit in large-scale accounting firms is mainly reflected in the professional victory of the signature of Certified Public Accountants. On the influence of the ability, the quality of audit is largely a learning curve with the extension of the term of the signature of certified public accountants. In small scale accounting firms, in the two aspects of the pressure of CPA audit decision, the pressure from the listed companies (the audited units) and the pressure of the audit competition market is dominant, and because of the existence of the pressure of the audit competition market. The weaker quality control system has weakened the professional competence and the independence of the audit. Therefore, the influence of the tenure of the signed CPA to the audit quality in the small scale accounting firm is mainly reflected in the influence of the term of the signature of Certified Public Accountants on the independence of the audit, and the quality of the audit falls with the extension of the term of the signature of certified public accountants. It can be seen that the scale of the accounting firm will affect the relationship between the tenure of certified public accountants and the quality of audit, and the large-scale accounting firms can inhibit the negative impact of the extension of the signing of Certified Public Accountants on the independence of the auditors. The empirical test of the latter also confirms the above main conclusions.
This article includes the following 6 parts:
The first part, preface. This part introduces the background and significance of the research, the main research content and the research methods involved, and makes a classification summary of the related research, and details the contribution and deficiency of this article.
The second part, the system background. This part introduces the signed CPA, the regular rotation system of the accounting firm, the scale of the accounting firm and the quality control system.
The third part, theoretical analysis and research hypothesis. This part first clarifies the question about the tenure of certified public accountants and the quality of audit, then analyses the relationship between the tenure of certified public accountants and the quality of audit, and then analyzes the rules of accounting firms on the basis of "two sources of pressure" and the quality control analysis of accounting firms. The relationship between signature CPA tenure and audit quality is put forward, and the hypothesis of this paper is put forward.
The fourth part is the research design. This part details the sample selection and data sources, and introduces the model design and variable setting.
The fifth part, empirical test results and analysis. This part shows the results of empirical test, and confirms that the scale of the accounting firm will affect the relationship between the term of the certified public accountant and the quality of the audit, and the large accounting firm can restrain the negative effect of the term of the signature of the certified public accountant on the independence of the audit.
The sixth part, research conclusions and suggestions. According to the conclusion of the research, this part suggests that the policy of regular rotation of certified public accountants should distinguish the recommendations from different scale of the accounting firms, and put forward the future research direction.
This paper mainly adopts the research method of combination of normative analysis and empirical analysis. First, it expounds the scale of accounting firm through theoretical analysis, the relationship between the term of signing the tenure of certified public accountants and the quality of audit, and then confirms it through the experience test.
The main contribution of this paper is to study the influence of CPA firm size on the relationship between the term of signature of certified public accountants and the quality of audit for the first time, and provide empirical evidence for the difference in the policy of regular rotation of certified certified public accountants.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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