审计意见影响因素分析

发布时间：2018-04-26 03:19

本文选题：审计意见 + 影响因素　；参考：《北京交通大学》2008年硕士论文

【摘要】： 随着我国证券市场的快速发展,审计意见越来越受到监管部门、投资者等相关人员的重视。近年来,“银广厦”、“亿安科技”等系列审计失真事件为我国的审计行业敲响了警钟。那么,作为第三方的注册会计师,是什么影响了他们出具客观、公正的审计报告呢?审计研究的一个主要领域是审计意见影响因素的研究。关于审计意见类型的影响因素,国内外学术界、职业界和监管界进行了长期广泛的研究探讨,近些年曾经有一些学者对于审计意见的影响因素进行了实证研究,得出了一些结论。但是在新的时期,特别是中华人民共和国财政部颁布了《中国注册会计师执业准则》以后,以前的影响因素是否有效,新的准则能否起到作用,还有哪些因素在影响审计意见,这些都缺乏经验性的证据。检验以往研究结果得出的影响因素是否依然有效,以及检验新的审计准则是否发挥效用是本文研究的出发点,也是本文的创新之处。本文主要采用了理论和实证相结合的研究方法。首先通过文献回顾的方式,对前人研究的结论进行了总结和分析,并从理论方面分析当前审计委托的缺陷。在总结以前学者研究和了解新审计准则的基础上提出假设,设置影响因素变量,建立回归模型,以我国2005、2006年沪市A股市场中的上市公司作为研究样本,采用了描述性统计、logistic回归分析对上市公司审计意见的影响因素进行了实证的分析和研究。实证研究的结果表明:事务所规模、事务所审计任期和审计收费对于注册会计师出具审计意见类型没有显著性影响,“十大”会计师事务所并没有显示出应有的高信誉、高质量;注册会计师审计能够侦测出上市公司的盈余管理行为,但是对于公司的盈余管理行为在出具审计意见时给予了区别对待;注册会计师对于上市公司的风险在出具审计意见时是十分谨慎的;我国审计意见具有高度的持续性;最后,在新审计准则施行的首个年度,新准则并没有显现出很好的效果。在实证研究的基础上,分析了我国审计行业存在的问题,提出了理顺畸形的委托代理关系和推动我国新审计准则落实的政策性建议。
[Abstract]:With the rapid development of China's securities market, audit opinions are paid more and more attention by regulators, investors and other related personnel. In recent years, "Yin Guangxia", "Yi'an Science and Technology" and other series of audit distortion incidents have sounded the alarm for the audit industry of our country. So, as a third party of certified public accountants, what is the impact of their objective, impartial audit report? One of the main areas of audit research is the study of the influencing factors of audit opinion. About the influence factors of audit opinion type, domestic and foreign academic, professional and regulatory circles have carried on the long-term extensive research discussion, in recent years, some scholars have carried on the empirical research to the audit opinion influence factor. Some conclusions have been drawn. But in the new period, especially after the Ministry of Finance of the people's Republic of China promulgated the "China Certified Public Accountants practice Standards", whether the previous influencing factors are effective, whether the new standards can play a role, and what other factors are affecting the audit opinion, There is a lack of empirical evidence. It is the starting point and innovation of this paper to test whether the influencing factors are still valid and whether the new auditing standards are effective. This article mainly uses the research method which the theory and the demonstration unifies. Firstly, through literature review, this paper summarizes and analyzes the conclusions of previous studies, and theoretically analyzes the defects of current audit entrustment. On the basis of summarizing the previous research and understanding of the new auditing standards, this paper puts forward the hypothesis, sets up the variables of influencing factors, establishes the regression model, and takes the listed companies in the Shanghai A-share market in 2005 and 2006 as the research samples. This paper uses descriptive statistical logistic regression analysis to analyze and study the influencing factors of audit opinion of listed companies. The results of the empirical study show that: the size of the firm, the audit term and the audit fees have no significant impact on the type of audit opinion issued by the CPA, and the "Ten" accounting firms have not shown their due high reputation. The CPA audit can detect the earnings management behavior of the listed company, but the earnings management behavior of the company is treated differently when issuing the audit opinion. CPA is very cautious about the risks of listed companies; our audit opinion has a high degree of continuity; finally, in the first year of implementation of the new auditing standards, the new standards do not show good results. On the basis of the empirical research, this paper analyzes the problems existing in the auditing industry in China, and puts forward some policy suggestions for straightening out the abnormal principal-agent relationship and promoting the implementation of the new auditing standards in China.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

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