多重委托代理关系视角下的审计独立性问题研究

发布时间：2018-03-03 03:06

本文选题：审计独立性　切入点：logistic回归　出处：《西南交通大学》2007年硕士论文　论文类型：学位论文

【摘要】： 独立审计起源于受托经济责任，随着股份制的发展，审计的需求方已由最初的财产所有者逐渐扩大到了投资者、债权人、社会公众、政府以及其他各利益相关者，经审计鉴证的财务报告可以帮助这些利益集团做出正确的经济决策。提高审计质量，要从提高审计人员工作能力和独立性两方面来进行。由于审计人员工作能力较难量化，且《注册会计师法》规定，执业的注册会计师必须通过资格考试且有两年的从业经验，故本文假定从业的审计师均具备足够的工作能力，从独立性的角度来提高审计质量。审计师对公司财务报告进行独立审计是提高审计质量的关键因素。独立性是审计师的灵魂，是审计师职业和执业的基础。截止2005年底，由中国注册会计师协会所通报的审计失败案例中，明显由于审计独立性丧失而导致的审计失败案例达到了90％以上，知审计独立性比审计能力对审计质量的保证方面具有更重要的作用，而对审计独立性的研究也具有着重要的理论意义和现实意义。本文的研究力图吸收和发展国内外有关审计独立性问题的最新研究成果，在理论分析的基础上，以我国截止2005年的A股上市公司的财务和其他数据作为研究样本，运用因子分析法消除各变量间的多重共线性，进而建立对审计独立性进行评判的多元logistic回归模型，并根据此模型决定的高独立性的审计师进行由证券交易所主持的审计招标，建立了多重委托代理关系下的新型审计委托模式，，进而从源头上对审计独立性进行控制。论文首先分析了独立审计的产生与发展的进程，确定本文的研究意义和研究价值；接着对审计独立性的各影响因素和当前的主要研究方法作了较详细的理论分析，为实证研究做准备；文章的重点在于实证部分，目的是从源头上也就是从对审计师的委托开始就对审计独立性进行控制，首先找出对审计独立性影响显著的因素，并建立对审计独立性进行评价的模型，然后利用被审计单位的历史数据和评价模型，确定出相对于被审计单位的高独立性的审计师，进行由证券交易所主持的招标，并从理论上分析了这种审计委托模式下的多重委托代理关系，在实证部分运用了因子分析法，logistic回归方法以及博弈论的知识；最后针对前述研究有针对性的提出了政策建议，并为后续研究指出了方向。
[Abstract]:The independent audit originated from fiduciary economic responsibility. With the development of shareholding system, the demand side of audit has gradually expanded from the initial property owners to investors, creditors, the public, the government and other stakeholders. The audited financial report can help these interest groups to make the correct economic decision. To improve the audit quality, it should be carried out from the aspects of improving the auditor's working ability and independence. Because the auditor's working ability is difficult to quantify, Moreover, the CPA Law stipulates that certified public accountants must pass the qualification examination and have two years' experience. Improving audit quality from the angle of independence. Independent audit of company financial report by auditor is the key factor to improve audit quality. Independence is the soul of auditor and the basis of auditor's profession and practice. Of the audit failure cases reported by the China Institute of Certified Public Accountants, the number of audit failures apparently due to the loss of audit independence has reached more than 90%. Knowing that audit independence plays a more important role than audit ability in the assurance of audit quality, the study of audit independence also has important theoretical and practical significance. This paper tries to absorb and develop the latest research results on audit independence at home and abroad. On the basis of theoretical analysis, the financial and other data of A-share listed companies in China as of 2005 are taken as research samples. Factor analysis is used to eliminate the multiple colinearity among variables, and then a multivariate logistic regression model is established to judge the audit independence. According to this model, the auditor with high independence is chosen to conduct the audit bidding conducted by the stock exchange. This paper establishes a new audit entrustment mode under multiple principal-agent relationship, and then controls audit independence from the source. This paper first analyzes the process of the emergence and development of independent audit, determines the significance and research value of this paper, and then makes a detailed theoretical analysis of the influencing factors and main research methods of audit independence. The purpose of this paper is to control the audit independence from the source, that is, from the beginning of the auditor's entrustment, first of all, to find out the factors that have a significant impact on the audit independence. Then using the historical data and evaluation model of the audited unit, the auditor with high independence relative to the audited unit is determined, and the bidding is conducted by the stock exchange. In the empirical part, the logistic regression method of factor analysis and the knowledge of game theory are used. Finally, some policy suggestions are put forward in view of the above research. And pointed out the direction for the follow-up study.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】