客户内部控制缺陷与会计事务所风险管理的关系研究

发布时间：2018-06-23 11:17

本文选题：内部控制 + 评价报告　；参考：《四川师范大学》2014年硕士论文

【摘要】：近些年，国内外不断涌现的财务丑闻，绝大多数都是因为内部控制制度不健全，如国外的安然事件以及国内的银广夏、琼民源、蓝田股份等，使得强化企业内部控制建设引起社会的广泛关注。尤其是当沈阳华伦会计事务所因审计蓝田股份失败被判处承担民事赔偿责任，正式拉开了会计事务所必须为其未尽职尽责“买单”的序幕。因此，对会计事务所来说，风险管理研究在理论界和实务界都是非常有意义的。本文通过对国内外关于企业内部控制缺陷与会计事务所风险管理审计策略之间关系研究的述评，并分析会计事务所进行风险管理的审计策略组合，进一步探讨会计事务所管理内部控制缺陷引起的控制风险的策略之间是否存在着啄食顺序。首先，分别检测上市公司内部控制缺陷分别与审计费用，审计意见类型及会计事务所解除聘约之间的关系，，研究结果表明这些管理策略在独立的基础上管理控制风险都是可行的。然后，将这些策略联合起来研究时，描述性的证据表明，会计事务所的客户风险管理策略之间存在着啄食顺序。也就是说，随着被审计公司控制风险的增加，注册会计师及会计事务所可能按照调整审计费用，发表非标准审计意见以及与客户解除聘约这样的顺序做出反应。因此，注册会计师及会计事务所是通过一个有序的策略数组来管理客户的相关控制风险的。本文把调整审计收费、出具非标准审计意见和会计事务所解除聘约这三项审计策略作为注册会计师及会计事务所的客户风险管理组合，并研究了组合中策略选择具有啄食顺序，这是本文的创新之处。但研究样本较少，是本文的不足。
[Abstract]:In recent years, most of the financial scandals that have sprung up at home and abroad are due to inadequate internal control systems, such as the Enron incident abroad and domestic shares in Yin Guangxia, Qiong Minyuan, and Lantian, and so on. Strengthen the construction of internal control of enterprises cause widespread concern in society. Especially when the accounting firm of Shenyang Warren was sentenced to bear civil liability for the failure of audit of Lantian shares, it officially opened the prelude that the accounting firm must pay for its failure to fulfill its duties. Therefore, for accounting firms, risk management research in the theoretical and practical circles are very meaningful. This paper reviews the relationship between internal control defects and risk management audit strategies of accounting firms at home and abroad, and analyzes the combination of audit strategies for risk management in accounting firms. To further explore whether there is pecking order among the control risk strategies caused by internal control defects in accounting firm management. First of all, the relationship between internal control defects of listed companies and audit costs, types of audit opinions and termination of contracts by accounting firms is detected separately. The results show that these management strategies are feasible to manage and control risks on the basis of independence. Then, when these strategies are combined, the descriptive evidence shows that there is a pecking order between the accounting firm's customer risk management strategies. That is, as the auditees control risk increases, CPA and accounting firms may respond in the order of adjusting audit fees, issuing non-standard audit opinions, and terminating contracts with clients. Therefore, CPA and accounting firms manage the related control risks of customers through an orderly array of strategies. In this paper, the three audit strategies of adjusting audit fees, issuing non-standard audit opinions and cancelling the contract of engagement of accounting firms are taken as the customer risk management portfolio of CPA and accounting firms, and the pecking order of strategy selection in the portfolio is studied. This is the innovation of this paper. However, the lack of research samples is the deficiency of this paper.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.3;F275;F233

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