会计师事务所任期与审计质量关系研究

发布时间：2018-10-29 15:45

【摘要】： 自从注册会计师审计制度诞生以来,其质量就一直是人们关注的焦点,只不过不同时期关注的程度不同而已。但自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。2001年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。国内外的造假丑闻纷纷传来,愈演愈烈。可以说,在全球范围内,注册会计师的审计质量遭到公众的普遍置疑,独立审计的社会公信力遭到严重破坏,注册会计师的社会声誉遭到前所未有的重创,引发了注册会计师行业严重的信任危机。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质量的关系。是会计师事务所任期过长,引起审计质量低下。为此,国内外出现了一系列针对注册会计师行业的改革举措,其中一项措施就是强制轮换制度。该问题是近年来监管当局、学术界、实务界等普遍关注的一个重要问题。我国监管机构也于2004年要求实行会审计师定期轮换。无疑,为了提高审计质量,审计师、审计项目负责人以及事务所的强制轮换制度已为国内外监管者所重视或采用。然而,审计师轮换是否真正能提高审计品质却是见仁见智,对于审计师应否轮换就存在不同的看法,尚无一致性结论,需要实证证据评估审计师轮换对审计质量的影响。目前,就整体而言,美国的实证结论倾向于支持审计师的任期越长,对于审计品质并无不利的影响。那么在中国的审计市场上,会计师事务所任期的长短对审计质量产生什么样的影响呢?是否应该进行事务所强制轮换呢?由于中国特有的法制环境、市场秩序、制度背景等,美国的实证结果不一定代表中国的实际情况。本文的主要目的就在于探讨在中国的背景下,会计师事务所任期与审计质量的关联性,以期为事务所定期轮换提供一些经验证据。
[Abstract]:Since the birth of CPA audit system, the quality of CPA audit system has always been the focus of attention, but the degree of concern is different in different periods. However, since the second half of 2001, a series of financial fraud cases of listed companies have occurred around the world, which has caused an unprecedented impact on the industry reputation of certified public accountants. Dawn shares, McCott and other listed companies fraud scandal. Fraud scandals at home and abroad have spread and intensified. It can be said that in the global scope, the audit quality of CPA has been generally questioned by the public, the social credibility of independent audit has been seriously damaged, and the social reputation of CPAs has suffered unprecedented damage. This has caused a serious crisis of trust in the CPA industry. 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 quality. The term of office of accountant firm is too long, cause audit quality to be inferior. Therefore, there are a series of reform measures aimed at CPA industry at home and abroad, one of which is compulsory rotation system. In recent years, this issue is an important issue of general concern for regulatory authorities, academics and practitioners. China's regulators also required regular rotation of auditors in 2004. Undoubtedly, in order to improve the audit quality, the mandatory rotation system of auditors, audit project leaders and firms has been attached importance to or adopted by domestic and foreign regulators. However, whether the auditor rotation can really improve the audit quality is different. There are different views on whether the auditor should be rotated. There is no consistent conclusion. It needs empirical evidence to evaluate the impact of auditor rotation on audit quality. At present, as a whole, the empirical conclusions in the United States tend to support the longer the auditor's tenure, and there is no adverse effect on the audit quality. So in China's audit market, how does the length of tenure of accounting firms affect the quality of audit? Should there be a mandatory rotation of the firm? Because of China's unique legal environment, market order and institutional background, American empirical results do not necessarily represent the actual situation in China. The main purpose of this paper is to explore the relationship between the tenure of accounting firms and audit quality under the background of China, in order to provide some empirical evidence for the periodic rotation of accounting firms.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.43

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