整合审计及其年限对财务报表审计质量的影响研究

发布时间：2018-03-19 12:32

本文选题：整合审计　切入点：连续整合审计年限　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：在2010年发布的《企业内部控制审计指引》中明确规定了我国沪深主板上市公司要从2012年初开始全面进行内部控制审计,这已经被作为一种强制性的规定和要求被提出来。其中还提到:“会计师事务所可以将内部控制审计或财务报表审计两项审计业务对不同上市公司分别开展,也可以对同一家上市公司同时进行。”中国注册师会计协会也认为内部控制审计的开展对财务报表审计具有极大的促进作用,将两者进行整合,会推进审计行业的前进。而美国相关部门要求上市公司在聘请会计师事务所进行财务报表审计时,不能聘请其他事务所进行内部控制审计,这两项审计业务必须由同一家会计师事务所承担。我国的整合审计与美国不同,是非强制实施的,这就出现了具有中国特色的非整合审计方式。那么对于整合审计与非整合审计这两种审计方式,究竟哪一种会获取更高的财务报表审计质量呢?我们有必要对此进行探讨。对于由同一家会计师事务所连续实施整合审计的上市公司来说,事务所提供的财务报表审计质量又是否会随其连续整合审计年限的增加而提高呢?这是本文拟解决的主要问题。本文采用规范分析和实证分析的研究方法,对国内外有关财务报表审计质量、整合审计的概念,整合审计的实施效果的研究进行了总结,运用委托代理理论、风险导向审计理论、系统协同效应理论、制度变迁理论和范围经济中知识溢出理论,对整合审计和非整合审计以及同一会计师事务所连续整合审计年限与财务报表审计质量之间的关系进行了分析。以2012年-2015年在沪深主板上市的企业的数据为样本,采用回归分析方法,借鉴修正的Jones模型中的横截面模型,用可操纵盈余管理的绝对值替代财务报表审计质量这一变量,实证研究整合审计及连续整合审计年限对盈余管理程度的影响。研究发现:(1)盈余管理程度与企业实施整合审计之间呈现出显著的反向变动关系,即整合审计大大提高了上市公司的财务报表审计质量水平,说明企业实施整合审计相较于实施非整合审计能获取更高的财务报告可信度,整合审计大大提高了上市公司的财务报表审计质量水平。(2)盈余管理程度与会计师事务所连续开展整合审计的年限之间存在显著的反向变动关系,说明在短时间内,由同一家会计师事务所连续提供整合审计这种方式能使知识溢出效应和系统协同效应得到最大的发挥,充分利用了审计资源,大大提高了审计效果。基于上述结论,本文提出整合审计由自愿实施向强制实施过渡等相关建议。
[Abstract]:In the "Internal Control Audit guidelines for Enterprises" issued on 2010, it is clearly stipulated that the listed companies of the Shanghai and Shenzhen main Board shall conduct the internal control audit in an all-round way from early 2012. This has been put forward as a mandatory regulation and requirement. It is also mentioned that: "Accounting firms can carry out two audit services, namely, internal control audit or financial statement audit, for different listed companies." We can also carry out the same listed company at the same time. "the Chinese Association of Certified Accountants also believes that the development of internal control audit plays a great role in promoting the audit of financial statements and integrating the two. It will push the audit industry forward. And the relevant departments in the United States require listed companies not to hire other firms to conduct internal control audits when they employ accounting firms to audit their financial statements. These two audit activities must be undertaken by the same accounting firm. Unlike in the United States, the integrated audit in China is not compulsory. There is an unconformity audit mode with Chinese characteristics. So which one of the two audit methods can obtain higher audit quality of financial statements? It is necessary to discuss this. For the listed companies which carry out the continuous integrated audit by the same accounting firm, will the audit quality of the financial statements provided by the firm improve with the increase of the number of years of continuous integrated audit? This is the main problem to be solved in this paper. By using normative analysis and empirical analysis, this paper summarizes the research on the audit quality of financial statements, the concept of integrated audit, and the implementation effect of integrated audit at home and abroad. Using principal-agent theory, risk-oriented audit theory, system synergy theory, institutional change theory and knowledge spillover theory in scope economy, This paper analyzes the relationship between the audit years of integrated audit and unconformity audit and the audit quality of financial statements. The data of enterprises listed on Shanghai and Shenzhen main Board from 2012 to 2015 are taken as samples. By means of regression analysis and using the cross-section model of modified Jones model for reference, the absolute value of manipulable earnings management is used to replace the variable of audit quality of financial statements. The empirical study shows that the relationship between the degree of earnings management and the degree of earnings management and the implementation of integrated audit shows a significant reverse change relationship between the number of years of integrated audit and the degree of continuous integration audit. That is, integrated audit greatly improves the quality of financial statement audit of listed companies, which shows that the implementation of integrated audit can obtain higher credibility of financial reports than that of non-integrated audit. The level of audit quality of financial statements of listed companies is greatly improved by integrated audit. (2) there is a significant reverse change relationship between the degree of earnings management and the number of years of continuous integrated audit by accounting firms, which indicates that in a short period of time, The continuous provision of integrated audit by the same accounting firm can maximize the spillover effect of knowledge and system synergy, make full use of audit resources, and greatly improve the audit effect. This paper puts forward some related suggestions such as the transition from voluntary implementation to compulsory implementation of integrated audit.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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