自愿性会计政策变更与审计意见相关性研究

发布时间：2018-07-14 22:48

【摘要】：经济全球化使企业的竞争日趋激烈、金融工具不断创新,使企业会计环境、会计处理对象日趋复杂,由于客观环境的复杂性与变更动机的多样性使会计政策变更的监管面临新的难题。国内外当前对会计政策变更的监管主要是注册会计师监管方式,而注册会计师的监管效果又主要通过审计意见来体现。那么,会计政策变更行为的哪些动机更受注册会计师的关注?在自愿性会计政策变更的诸多内容中注册会计师更加关注哪些以及关注程度与审查效果如何?解决这些问题具有较高的理论价值和现实意义,本文进行了深入的研究。基于会计政策变更可以通过合法的途径对会计信息质量产生深刻的影响,最终影响社会财富的分配,所以本文以会计政策变更为引线,将会计政策变更与注册会计师审计这两方面加以综合考察,并着重对注册会计师审计一方进行深入实证研究探讨。本文首先对会计政策变更及其审计进行了理论上的讨论,探究会计政策变更的动因及其行为特征,进一步进行审计师行为分析,详细论述了审计师责任、判断标准,以及当企业发生会计政策变更时,审计师在进行审计活动时对被审计项目的态度以及最终反映到自身审计行为的表现。在进行充分的理论分析之后,然后再以2006-2008这三年内所有发生自愿性会计政策变更的上市公司为研究对象,进行实证研究,得出我国会计政策变更及其审计意见的经验数据。针对上市公司会计政策变更行为审计中存在的一些问题,本文分别从会计准则、监管部门、公司内部治理结构以及注册会计师审计几个方面提出了政策建议。
[Abstract]:Economic globalization makes the competition of enterprises become more and more fierce, and the financial instruments are innovated constantly, which makes the accounting environment of enterprises and the objects of accounting treatment more and more complicated. Because of the complexity of objective environment and the diversity of motivation, the supervision of accounting policy change faces new difficulties. At present, the regulation of accounting policy change at home and abroad is mainly the way of CPA supervision, and the effect of CPA supervision is mainly reflected by audit opinion. So, which motivations of accounting policy change behavior are paid more attention by CPA? Among the many contents of voluntary accounting policy changes, which CPA pays more attention to, and what is the degree of concern and the effectiveness of the review? Solving these problems has high theoretical value and practical significance. Based on the fact that the change of accounting policy can have a profound impact on the quality of accounting information through legal channels and ultimately affect the distribution of social wealth, this paper takes the change of accounting policy as the lead line. The change of accounting policy and the audit of certified public accountant (CPA) are comprehensively investigated, and the empirical research on the audit party of CPA is emphasized. In this paper, the change of accounting policy and its audit are discussed in theory, the motivation and behavior characteristics of the change of accounting policy are explored, the behavior of auditor is further analyzed, and the responsibility of auditor and the judgment standard are discussed in detail. And when the accounting policy changes, the auditors' attitude towards the audited items and the performance of their own audit behavior are reflected in the audit activities. After a full theoretical analysis, and then take all the listed companies with voluntary accounting policy changes in 2006-2008 as the research object, the empirical data of the accounting policy changes and their audit opinions in China are obtained. In view of some problems existing in the behavior audit of accounting policy change of listed companies, this paper puts forward some policy suggestions from the aspects of accounting standards, supervision department, corporate internal governance structure and CPA audit.
【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】：F275;F239.4;F224

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