审计合谋的预警模型研究

发布时间：2018-01-31 17:45

本文关键词： 审计合谋审计师特征正面审计意见需求 Logistic回归　出处：《沈阳理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前我国正处在经济体制深化改革的阶段，整体经济体制尚不健全，资本证券市场呈现出蓬勃发展之势，，但是其发展仍受到一系列不安全因素的严重制约。如上市公司的财务报告舞弊现象。现有的研究主要集中在识别报告舞弊上，而对上市公司与审计师合谋（即审计合谋）造成的财务报告舞弊关注甚少。审计技术发展到今天，已成为一套完整的体系。其方法手段已日臻成熟，然而审计独立性仍是维护审计客观、公正的基本保障。如何保持审计独立性一直是困扰审计职业界和经济界人士的难题。审计合谋也是财务报告舞弊的主要“帮凶”。审计合谋不仅严重危害了中国特色社会主义经济的秩序和社会诚信，也严重损害了广大相关者的利益，成为各国政府机构和学术界努力试图治理和改善的问题。由于审计合谋的主观性，其极不易被立即发现。因此，本文选取了审计合谋预警模型研究，试图为审计合谋的发现贡献一丝力量。本文采用规范研究和实证研究相结合的方法，首先阐述了研究的理论基础和审计合谋的相关概述；其次，进行了审计合谋特征指标分析；再次，根据2003-2012年证监会发布的行政处罚公告选取了32家合谋估计样本，并在相同规模相同行业的范围内按1:3的比例选取了96家非合谋的控制样本。最后，在对审计合谋特征指标进行正态分布检验、两组独立样本T检验、两组独立样本非参数检验的、财务指标的主成分提取的基础上采用向后步进（Wald）方法建立了审计合谋的Logistic预警模型。
[Abstract]:At present, China is in the stage of deepening the reform of the economic system, the overall economic system is not perfect, the capital securities market is showing a trend of vigorous development. However, its development is still seriously restricted by a series of unsafe factors, such as the financial reporting fraud of listed companies. The existing research mainly focuses on the identification of reporting fraud. However, little attention has been paid to the financial reporting fraud caused by the collusion between listed companies and auditors (that is, audit collusion). Nowadays, audit technology has become a complete system, and its methods and means have become more and more mature. However, the independence of audit is still to maintain the objectivity of audit. How to maintain audit independence has always been a difficult problem for the auditing profession and economic circles. Auditing collusion is also the main "accomplice" of financial report fraud. Auditing collusion not only seriously endangers the order and social integrity of socialist economy with Chinese characteristics. It also seriously damages the interests of the broad range of stakeholders and becomes a problem that government agencies and academia try to manage and improve. Because of the subjectivity of audit collusion, it is extremely difficult to be immediately discovered. This paper chooses the early warning model of audit collusion and tries to contribute a little strength to the discovery of audit collusion. This paper adopts the method of combining normative research with empirical research, first of all, it expounds the theoretical basis of the research and the related summary of audit collusion. Secondly, the characteristic index of audit collusion is analyzed. Thirdly, according to the administrative penalty notice issued by the CSRC from 2003 to 2012, 32 collusion estimation samples were selected. And in the same scale of the same industry within the scope of 1: 3 to select 96 non-collusion control samples. Finally, in the audit collusion characteristics of the normal distribution test, two groups of independent samples T test. Based on the extraction of the principal components of two independent samples by non-parametric test, the Logistic early-warning model of audit collusion is established by using the backward step Wald method.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.4

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