我国上市公司财务重述与独立审计质量

发布时间：2018-07-24 13:51

【摘要】：我国资本市场从产生、发展到逐渐走向成熟经历了十余年的时间,作为资本市场监督管理体系主要组成部分的独立审计日益受到广大股东、投资者等会计报表使用者的关注,同时它也成为会计学术界研究讨论的主题之一。琼民源,银广夏等恶性审计失败案件发生后,我国的注册会计师正面临着严重的信任危机,这不仅与支撑市场成功的基本原则——真实、公允、充分披露和透明度背道而驰,同时也危及注册会计师行业的生存与发展。财务重述是上市公司特有的制度,是指上市公司在发现并纠正前期财务报告的差错时,重新表述以前公布的财务报表的行为。独立审计质量是指注册会计师出具的审计报告对上市公司财务报告中是否存在重大遗漏或误导验证的准确性。Wallman曾指出从公司发生的特定事件来评估上市公司独立审计质量更具说服力。财务重述就是这样一类事件,财务重述的发生必然标志着上市公司的前期会计报表存在着误导投资者的错误。本文借助财务重述这一特定事件来评价上市公司独立审计的质量,重在研究注册会计师对于前期会计差错的识别水平,即注册会计师在财务重述前后是否会出具恰当的审计意见。本文可以分为三大部分,理论部分、实证部分以及结论对策部分。理论部分主要内容包括审计质量需求的三大理论及审计质量的内涵、审计质量供求博弈分析、财务重述制度概述。该部分是全文的理论研究平台,为后面的实证分析奠定理论基础。实证部分首先对我国财务重述的现状进行了系统的分析,可以对我国近年来的财务重述发生的情况有一定了解,同时也确定了发生财务重述的样本公司；接着就财务重述与独立审计质量进行实证分析,着重考察在财务重述这一特定事件下注册会计师出具的审计意见状况,文章不仅在财务重述公司与非财务重述公司之间进行了对比分析,还在发生财务重述的公司内部依据不同的重述幅度和重述项数进行对比分析。这一部分的实证研究为后文的对策建议提供研究支持。第二部分是在第一部分理论研究的基础上展开的实证分析,是全文的重点部分。结论与对策部分根据前二个部分的理论概述和实证分析,得出本文的结论并据此提出相应对策建议,同时也指出了文章存在的不足。本文实证研究的结果显示,我国注册会计师对重述报表中存在的会计差错有所察觉,并且会重点关注那些盈余错报严重、漏洞较多的报表；同时基于重要性水平的考虑,对发生财务重述的报表会出具更为严格的审计意见。在经历了一系列审计失败案件后,相关部门对审计舞弊行为的监管更加有效,审计市场的总体环境得到了改善,注册会计师在对待财务重述的问题上,表现出了一定的独立性,独立审计质量较高。
[Abstract]:The capital market of our country has experienced more than ten years from birth, development to maturity. As the main component of capital market supervision and management system, independent audit has been paid more and more attention by the majority of shareholders, investors and other accounting statement users. At the same time, it has also become one of the topics discussed by the accounting academic circles. After the bad audit failure cases such as Qiong Minyuan, Yin Guangxia and so on, China's certified public accountants are facing a serious crisis of trust, which is not only contrary to the basic principles that underpin market success-truthfulness, fairness, full disclosure and transparency. At the same time, it also endangers the existence and development of CPA industry. Financial restatement is a special system of listed companies, which refers to the behavior of the listed companies restating the previously published financial statements when they discover and correct the errors in the previous financial reports. The quality of independent audit refers to the accuracy of audit reports issued by certified public accountants to verify whether there is any material omission or misleading verification in the financial reports of listed companies. Wallman has pointed out that the evaluation of the independence of listed companies from specific events occurred in the company The quality of the audit is more convincing. Financial restatement is such a kind of event. The occurrence of financial restatement must mark the error of misleading investors in the previous accounting statements of listed companies. This paper evaluates the quality of independent audit of listed companies by means of financial restatement, and studies the level of CPA's recognition of accounting errors in the early stage. That is, whether the CPA will issue an appropriate audit opinion before and after the financial restatement. This paper can be divided into three parts, theoretical part, empirical part and conclusion part. The main content of the theory includes the three theories of audit quality demand and the connotation of audit quality, the game analysis of audit quality supply and demand, and the summary of financial restatement system. This part is the theoretical research platform for the following empirical analysis. The empirical part firstly makes a systematic analysis of the current situation of financial restatement in our country, which can understand the situation of financial restatement in recent years, and at the same time, determines the sample company that happened the financial restatement. Then it makes an empirical analysis on the quality of financial restatement and independent audit, focusing on the audit opinion issued by CPA under the specific event of financial restatement. This paper not only makes a comparative analysis between the financial restatement company and the non-financial restatement company, but also makes a comparative analysis according to the different restatement range and the number of restatement items within the company in which the financial restatement occurs. The empirical research in this part provides research support for the following countermeasures. The second part is the empirical analysis based on the first part of the theoretical research. The conclusions and countermeasures are based on the theoretical overview and empirical analysis of the first two parts, and the conclusions of this paper are given and the corresponding countermeasures and suggestions are put forward. At the same time, the shortcomings of the article are pointed out. The results of this empirical study show that the CPA of our country is aware of the accounting errors in the restatement statements, and will focus on those statements with serious earnings misstatement and many loopholes, and at the same time, based on the consideration of the level of materiality, A more stringent audit opinion will be issued on statements in which a financial restatement occurs. After a series of audit failure cases, the relevant departments have more effective supervision of audit fraud, the overall environment of the audit market has been improved, and the CPA has shown some independence in the treatment of financial restatement. The quality of independent audit is high.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

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