法律环境、内部控制缺陷与审计师变更

发布时间：2018-02-15 05:11

本文关键词： 审计师变更内部控制内部控制缺陷法律环境　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在市场中,审计存在的初衷是审计师可以运用其专业能力,为公司披露的财务信息提供客观公正的保障,保护投资者的利益。然而,实现审计价值的基本条件是审计服务的提供者具有行业专长并且拥有较高的独立性。目前审计师的独立性问题成为该行业发展的弊病,这在学术界和理论界都已经形成共识。尤其是现阶段,我国审计师变更现象突出,引起了理论界和实务界对变更中双方独立性问题的关注。审计和内部控制是影响企业组织效率的重要因素,而且已有研究表明,这两者存在负的相关性。内部控制缺陷的存在会影响内部控制的效率,内部控制效率又会对审计风险产生影响,因此内部控制存在缺陷会对审计风险的高低产生影响。监管部门要求从2012年起A股上市公司需要对内部控制进行审计,并说明其是否存在缺陷。因而,又将内部控制缺陷和审计更紧密的结合在一起。那么内部控制缺陷与审计师变更是否存在联系?法律环境又起到什么作用?因此,本文以沪深A股2012-2015年上市公司为样本。运用委托代理理论阐释了内部控制的作用,运用信号传递理论对披露内部控制缺陷给企业带来的负面效应进行剖析,运用"深口袋”理论和声誉理论解释审计师变更的原因。研究,审计师变更会受到内部控制缺陷的影响吗?如果有影响,审计师变更的可能性是否会随着缺陷程度的加深而上升?法律环境和审计师变更是否也存在联系?法律环境在内部控制缺陷与审计师变更中具有什么影响?研究发现:(1)内部控制缺陷和审计师变更两者的关系为正,说明企业存在内控缺陷容易导致审计师的变更;(2)缺陷严重程度和审计师变更的关系也为正,说明缺陷程度加深变更审计师的可能性加大;(3)法律环境和审计师变更的关系为负,说明在法律环境好的地区审计师和企业的关系更为稳定;(4)法律环境好还可以削弱缺陷给审计师变更造成的影响。
[Abstract]:In the market, the original intention of audit is that auditors can use their professional ability to provide objective and fair protection for the financial information disclosed by the company and protect the interests of investors. The basic condition for the realization of audit value is that the provider of audit service has professional expertise and high independence. At present, the independence of auditor has become a disadvantage of the development of the industry. This has formed a consensus in both academic and theoretical circles. Especially at this stage, the phenomenon of auditor change is prominent in our country. Audit and internal control are the important factors that affect the organizational efficiency of enterprises. The existence of internal control defects will affect the efficiency of internal control, and the efficiency of internal control will have an impact on audit risk. Therefore, the existence of defects in internal control will have an impact on the level of audit risk. The regulatory authorities require A share listed companies to audit their internal controls from 2012 and indicate whether they are defective. Internal control defects and audit are more closely linked. So is there a link between internal control defects and auditor changes? What role does the legal environment play? Therefore, this paper takes Shanghai and Shenzhen A shares as samples, explains the role of internal control by using principal-agent theory, and analyzes the negative effects of disclosure of internal control defects on enterprises by means of signal transmission theory. Use "deep pocket" theory and reputation theory to explain the reasons for auditor change. Will auditor change be affected by internal control defects? If so, will the likelihood of auditor change increase as the defect deepens? Is there a link between the legal environment and the change of auditors? What is the impact of the legal environment on internal control defects and auditor changes? The study found that the relationship between internal control defects and auditor changes is positive, indicating that the existence of internal control defects in enterprises can easily lead to the change of auditors. (2) the severity of defects and the relationship between auditor changes are also positive. It shows that the degree of defect deepens the possibility of changing auditors. (3) the relationship between the legal environment and the change of auditors is negative. It shows that the relationship between auditor and firm is more stable in the area where the legal environment is good. (4) good legal environment can also weaken the influence of defects on auditor change.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51;F239.4

【参考文献】