注册会计师持续经营审计意见决策的及时性研究

发布时间：2018-01-10 05:02

本文关键词：注册会计师持续经营审计意见决策的及时性研究　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：公司持续经营能力是未来生存发展的基础，受到广泛关注。在我国资本市场各项制度的建设过程中，，持续经营审计准则和股票退市制度的完善具有相近的路径，于是，关于上市公司的持续经营风险就存在两个相互补充的信息源：持续经营不确定性审计意见（GCO）和特别处理（ST）。注册会计师通过持续经营审计对上市公司未来持续经营能力进行评估，为投资者及时提供持续经营风险的信号，市场监管部门则根据特别处理制度向投资者警示股票退市的风险。信息使用者希望获得的是最及时的信息，与刚性的特别处理制度相比，注册会计师持续经营审计意见决策的及时性更值得期待。注册会计师在对审计风险和自身收益进行综合权衡的基础上做出审计意见决策，对持续经营审计意见决策及时性的研究也从这两个方面展开。首先，对持续经营审计准则和股票退市相关制度背景进行分析，结合A股市场持续经营不确定性审计意见披露现状的统计和审计报告的内容分析，初步探寻构成公司持续经营风险的重大事项。然后，采用多元线性回归分析的方法，考察2006-2011年首次ST公司被ST前后年度注册会计师出具GCO的及时性，并分析其影响因素。描述性统计结果显示，注册会计师的持续经营审计意见决策具有及时性，能够在上市公司被首次ST之前出具GCO以提示持续经营风险。在实证研究过程中，结合对持续经营审计报告进行内容分析的结果，在传统财务指标的基础上，纳入非财务特征变量全面衡量持续经营风险，以审计收费占会计事务所总收入的比例衡量事务所经济收益，分析持续经营风险和自身收益对注册会计师持续经营审计意见决策及时性的影响。研究结果表明，持续经营风险是影响及时性的主要因素，持续经营风险越高，注册会计师能够越及时地出具持续经营不确定性审计意见，但并没有发现自身收益对注册会计师及时性的显著影响。考虑对及时性的不同界定和以综合指标衡量财务持续经营风险，进一步检验结果显示这一结论是稳健可靠的。最后，结合文章分析提出提高持续经营风险信息及时性的相关建议。文章的创新之处在于在我国特有的制度背景下，直接针对注册会计师持续经营审计意见决策的及时性进行研究，回答了注册会计师是否及时出具GCO的问题。在内容分析的基础上，实证研究不仅考虑财务状况的指标，还纳入非财务因素全面衡量持续经营风险，结果显示重大或有事项、极端事项会显著影响注册会计师持续经营审计意见决策的及时性。
[Abstract]:The ability of continuing operation is the basis of future survival and development, and has received extensive attention. In the process of the construction of various systems in the capital market of China, the audit standards of continuing operation and the improvement of the stock delisting system have similar paths. So... There are two complementary sources of information about the going concern risk of listed companies: the audit opinion on uncertainty of going concern (GCOO) and the special treatment (STO). The CPA evaluates the future continuing business ability of the listed company through the continuous operation audit. For investors to provide a timely signal of continuing business risk, market regulatory authorities according to the special treatment system to warn investors of the risk of stock delisting. Information users want to get the most timely information. Compared with the rigid special treatment system, the timeliness of CPAs' continuous operation audit opinion decision is more worthy of expectation. CPA makes audit opinion decision on the basis of comprehensive trade-off between audit risk and its own income. The research on the timeliness of audit opinion decision is also carried out from these two aspects. First of all. Based on the analysis of the audit standards of continuing operation and the relevant institutional background of stock delisting, combined with the statistics of the current situation of audit opinion disclosure of continuing operation uncertainty in the A-share market and the analysis of the contents of the audit report. To explore the major issues that constitute the company's continuing business risk. Then, the method of multivariate linear regression analysis is used. This paper examines the timeliness of GCO issued by the first St company before and after St from 2006 to 2011, and analyzes its influencing factors. The descriptive statistical results show that. CPAs' decision of audit opinion on going concern is timely and can issue GCO to prompt the risk of going concern before the first St of listed company. In the process of empirical research. Combined with the results of the content analysis of the going concern audit report, on the basis of the traditional financial indicators, the non-financial characteristic variables are included to comprehensively measure the risk of going concern. Based on the proportion of audit fees to the total income of accounting firms, the paper analyzes the impact of continuing operation risk and self-income on the decision timeliness of CPAs' audit opinions. The research results show that. The higher the risk of continuing operation, the more timely the CPA can issue the audit opinion of uncertainty of continuing operation. However, there is no significant impact of self-income on the timeliness of certified public accountants. Considering the different definition of timeliness and the comprehensive indicators to measure the risk of financial continuing operation. The further test results show that this conclusion is robust and reliable. Finally, some suggestions are put forward to improve the timeliness of the risk information of going concern based on the analysis of the article. The innovation of this paper lies in the research on the timeliness of CPAs' audit opinion decision under the background of our country's unique system. On the basis of content analysis, the empirical study not only considers the indicators of financial situation, but also includes non-financial factors to measure the risk of going concern. The results show that significant events and extreme events can significantly affect the timeliness of CPAs' decision on continuous operation audit opinion.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.2

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