注册会计师个人特征对审计质量影响的研究

发布时间：2017-12-27 08:57

本文关键词：注册会计师个人特征对审计质量影响的研究　出处：《辽宁大学》2016年硕士论文　论文类型：学位论文

【摘要】：对于任何一位投资者来说,最为重要最为关键的就是审计质量,因为审计质量能够引导投资者的决定方向,并且能够增强投资者的自信心以及很好的维护证券市场的稳妥性质。对于审计质量的关键作用,很多人都能够有所了解,而且也逐渐地受到更多人的关注。就现在而言,已经有很大一部分的文学爱好者参与到对于审计质量的研讨当中,并且对于目前已有的研讨成果来说,最为主要的就是针对审计质量的影响原因有哪些方面,研讨的角度主要以会计事务所的工作水平以及分所的能力,其次就是从被审计单位等这三类最为关键的主体方面而扩展。而在根本上看审计工作最关键的还是审计的主体,即能够顺利完成审计工作的注册会计师这一个体。正因为如此,所以才慢慢的开始有研究方面的工作人员提出,注册会计师对于审计质量的形成过程中所产生的一些相关的可能结果。而且针对注册会计师对于审计质量的关键作用已经逐渐地受到相关政策的指定人员以及学术方面的权威人士所关心。在相关的理论研究部分中,本篇文章中就首先选择对审计质量以及注册会计师的有关文献进行了完整的论述,其次就是系统的进行总结分析,并且对审计质量以及注册会计师本人特征的概念问题给予完整的定义,并且提出与之相关联的一些基础的理论问题,同时提出相关假设想法,最后表达出注册会计师自身特征与审计质量两者之间存在着相关联性的基础方面理论,以及研究的必要性。在以前的学者研究的基础上,我们试着从专业、学历、执业经验、政治面貌(是否为党员)、所内职务(是否为合伙人)五类注册会计师个人特征展开,探究其与审计质量之间的相关性。此篇文章中对于真实案例研讨部分中,我们以2014年的东北三个省份中,当年全部顺利上市的公司内部真实的财务数据和审计资料作为样本进行研讨,并且进行纯人工操作进行搜索,搜索这些上市公司所对应的注册会计师的自身特征的数据资料。我们能够很清楚地进行实证模型的建立,并且该模型设置为以审计质量为因变量,而自变量则选取最为关键的注册会计师的自身特征,以注册会计师的自身特征对审计质量所产生的结果为检测目的。经过实证以及认真的研讨之后,结果很清楚的表明,注册会计师所选择的专业方向,参加工作的经验,所在工作单位的职位对于审计质量来说都会有相对来说比较大的结果影响,而且呈现出比较明显的正相关的性质；而注册会计师的学历水平,以及个人的政治面貌对审计质量的影响并不是很大。因此得知,本篇文章能够相对准确的表示,注册会计师的某些自身特征能够对审计质量产生一定的影响。此篇文章是以注册会计师的某些个人特征为主要方向,针对审计质量进行科学的研讨,并且在审计质量的影响因素的全新方向问题上进行详细的研究。而另一方面就是因为注册会计师的自身特征最主要还是从其自身的档案中进行查找,比如说中国注册会计师协会,所以这就很自然的形成了一种新的研讨方法,这就是将档案的研究与会计学的研究能够自然地进行结合。而在此篇文章的结尾部分中,我们也针对大多数的会计师事务所,提出了一些供他们参考的有价值的提供高审计质量的建议。由于在获得一些数据的过程中存在着一些不可避免的困难,所以在本篇文章中对于样本的数据选择是有限的,也不能够十分全面的代表全体的数据情况,从而影响到某一部分的审计结论其自身的准确性。
[Abstract]:For any investor, the most important and critical part is the quality of audit, because audit quality can guide investors to decide the direction and enhance investor confidence and maintain the sound nature of the securities market. The key role of audit quality can be understood by many people, and more and more people pay more attention to it. For now, there have been a large part of the literature lovers to participate in the research on the audit quality, and the existing research results, the main reason is the impact of audit quality which, the research angle mainly in accounting firm level and branch ability, second is from these three types of audit units is the key subject of extension. The key to the audit is the main body of the audit, that is, the certified public accountant who can successfully complete the audit work. Because of this, people began to start with some research related staffs and put forward some possible results of CPA's audit quality. Moreover, the key role of CPA in auditing quality has been gradually concerned by the designated policy staff and academic authorities. In the part of the relevant theoretical research, this article will first select the relevant documents and the audit quality of CPA has been discussed, followed by the system were analyzed, and the concept of audit quality of CPA and the feature given complete definition, and puts forward some basic theoretical issues related contact, also puts forward relevant hypothesis ideas, finally express the existence of related basic theory between CPA's own characteristics and audit quality, and the necessity of research. On the basis of previous scholars' research, we tried to explore the correlation between the five types of CPA's personal characteristics from professional, educational background, practice experience, political appearance (whether for a party member), and their positions (whether partners). This article for the real case study part, we in 2014 three northeast provinces, the successful listing of all internal real financial data and audit data as samples for research, and pure manual operation to search, search corresponding to these listed companies of CPA's character data. We can clearly establish the empirical model, and the model is set as the dependent variable to audit quality, and selects the key variables of CPA's own characteristics, the characteristics of CPA audit quality generated for detection purposes. After the empirical research and serious results, clearly shows that the CPA professional direction of choice, to participate in the work experience, the work unit position for audit quality will be affected is relatively large, but also showed obvious positive correlation properties; and the educational level of CPA the personal, political affiliation and its influence on audit quality is not great. Therefore, we know that this article can be relatively accurate to show that some of the CPA's own characteristics can have a certain impact on the quality of audit. This article is based on some personal characteristics of CPA as a main direction, and conducts a scientific discussion on audit quality, and makes a detailed research on the new direction of audit quality. On the other hand, because the main characteristics of the CPA itself or from its own file search, for example China CPA Association, so it is natural to form a new research method, this research is to study and accounting archives can be combined naturally. At the end of this article, we also put forward some valuable suggestions for most accounting firms to provide high quality audit for them. Because in the process of some data exist some inevitable difficulties, so in this article for the sample data selection is limited, can not represent all the very comprehensive data, which affects the accuracy of a part of the audit conclusion of its own.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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