基于审计对象特征的审计独立性实证研究

发布时间：2018-03-06 13:03

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

【摘要】： 本文首先回顾了审计的由来，从审计的由来中了解审计的作用，注册会计师审计可以增强除责任方之外的预期使用者对被审计对象信息的信任程度，具有鉴证、保护和证明的作用。审计独立性在保证审计发挥鉴证、保护和证明作用的时候起到了核心灵魂的作用。审计独立性研究目的就是找出可能损害审计独立性的因素。前人对此有很多研究但是结论不一。本文试图综合影响审计独立性的影响因素，通过数据证明其影响。重点研究股东特征和董事会特征两类审计对象特征对审计独立性的影响。接下来本文从国内外文献的研究中寻找可能影响审计独立性的因素。这些因素有些已经被证实了，比如与审计相冲突的非审计服务业务。有些因素还不能被确定，比如被审计单位董事会制度。本文筛选了很多影响因素，为从中抽象出自变量做好准备。第三部分对可能影响审计独立性的因素进行了抽象并转换成了自变量，共抽象出17个自变量，当然后文在使用时会考虑删减。在前人研究的基础上选择了两类因变量。本文重点对操作性应计利润模型的优劣进行了评价，并选出适合本文研究的模型。第四部分在前文的基础工作之上进行了实证分析。得到了支持部分假设的证据。独立董事制度的建立有效地监督了公司的经营，维护了注册会计师的审计独立性。第一大股东是非国有法人股促进了注册会计师的审计独立性。本文通过以上研究取得了较好的结果，但是仍有许多地方需要改进。
[Abstract]:This paper first reviews the origin of the audit, from the origin of the audit to understand the role of the audit, CPA audit can enhance the expected users other than the responsible party to the information of the subject of the audit of the degree of trust, with authentication, The role of protection and certification. Audit independence serves as an assurance of audit. The purpose of the audit independence research is to find out the factors that may damage the audit independence. There are many studies on it, but the conclusions are different. This paper tries to synthesize the influence of audit independence. Influencing factors of audit independence, Through the data to prove its influence, this paper focuses on the impact of the shareholder characteristics and the board characteristics on the audit independence. Then this paper looks for the factors that may affect the audit independence from the domestic and foreign literature. Some of these factors have been proved, such as non-audit services that conflict with audit. Some factors can not be determined. For example, the system of the board of directors of the audited unit. The third part abstracts the factors that may affect the audit independence and transforms them into independent variables, and abstracts 17 independent variables. On the basis of previous studies, two kinds of dependent variables are selected. This paper mainly evaluates the advantages and disadvantages of the operational accrual profit model, and selects the model suitable for this study. The 4th part has carried on the empirical analysis on the basis of the previous work, obtained the evidence which supports some hypotheses. The establishment of the independent director system effectively supervises the management of the company. It maintains the audit independence of CPA. The first shareholder is non-state-owned legal person stock to promote the audit independence of CPA. Good results have been obtained through the above studies, but there are still many areas to be improved.
【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】