会计收益与应税收益的差异对审计费用、审计意见的影响

发布时间：2019-06-15 16:16

【摘要】：国内外的研究表明会计收益与应税收益的差异可以提供应计会计程序中管理当局操控的信息，即管理当局的利润操纵,反映公司的盈余质量。盈余质量是以应税收益为基准,以会计收益偏离应税收益的程度来评价,这其中隐含的假定是应税收益不会被操纵或应税收益被操纵的程度比会计收益低,会计收益与应税收益的差异可以提供管理当局对利润操控的信息。注册会计师在审计过程中和出具审计报告时是否会利用这一差异所体现的信息?会计收益与应税收益的差异对审计师的审计过程和审计费用有何影响?对审计意见有没有影响？又是怎样一种关系在影响？这些都是需要理论分析和经验证据验证的课题。本文正是基于此思考，，从外部独立审计的角度考察了会计收益与应税收益的差异对外部独立审计师的审计过程中审计收费和审计意见的影响。因此我们提出假设，会计收益与应税收益的差异与审计费用显著正相关；会计收益与应税收益的差异较大的公司被出具非标准无保留审计意见的可能性越大。本文选取了2008年度至2009年度两年的沪市除金融类之外的所有A股上市公司作为研究样本上市公司的数据,通过多元回归分析和参数检验与非参数检验的方法发现会计收益与应税收益差异大的公司，审计费用相应会高，被出具非标准审计意见的可能性越大,经验证据表明,审计师充分利用了会计收益与应税收益的差异所体现的信息。
[Abstract]:The research at home and abroad shows that the difference between the accounting income and the taxable income can provide the information of the management of the management authorities in the accrual accounting program, that is, the profit manipulation of the management authorities, reflecting the earnings quality of the company. The earnings quality is based on the taxable income, and the accounting income deviates from the taxable income to the extent that the implicit assumption is that the taxable income is not manipulated or the taxable income is manipulated to the extent that the accounting income is low, The difference between the accounting income and the taxable income can provide the information that the management authority can control the profit. Will the CPA take advantage of this difference in the course of the audit and in the issuance of the audit report? What is the effect of the difference between the accounting income and the taxable income on the audit process and the audit cost of the auditor? Is there any impact on the audit opinion? What is the effect of a relationship? These are subject to theoretical analysis and empirical evidence validation. This paper is based on this thinking, from the point of view of the external independent audit, the difference between the accounting income and the taxable income is examined, and the audit fee and the audit opinion are reflected in the audit process of the independent auditor. In response, we put forward the hypothesis that the difference between the accounting income and the taxable income is positively related to the audit cost; the more likely the difference between the accounting income and the taxable income is issued by the company that the non-standard non-retained audit opinion is issued In this paper, all A-share listed companies, other than the financial category, are selected as the data of the research sample listed companies in the two years from 2008 to 2009. By means of the multiple regression analysis and the non-financial inspection, the difference between the accounting income and the taxable income is found. The higher the audit cost and the higher the probability of the non-standard audit opinion, the more empirical evidence indicates that the auditor makes full use of the letter of the difference between the accounting income and the taxable income
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F239.4;F224

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