基于信息噪音的审计信息质量研究

发布时间：2018-07-02 09:48

本文选题：审计 + 信息质量　；参考：《重庆大学》2008年硕士论文

【摘要】： 本文认为,审计活动的根本目的是向各相关方面提供有关被审计企业状况的信息,由于各种影响因素的存在,审计信息可能会存在噪音,导致信息质量的下降。本文从信息及噪音的基本概念入手,研究审计信息及信息噪音相关理论,并就当前我国证券市场审计的信息质量与噪音问题进行初步的实证研究。基于信息的含义,可以将审计信息定义为:审计人员依据一定的标准,通过一定的工作程序,对被审计企业财务及其他相关情况进行审查后向有关方面提供的一种关于企业状况的信息,该信息可以使相关信息使用者据以做出正确的相关决策。基于这一定义,审计信息的内涵应包括审计意见信息以及审计报告后附的已审经济信息。通过对比当前关于审计质量的各种定义,本文认为审计信息质量与审计质量是辩证统一的概念,审计质量是审计信息质量的核心要素,审计信息质量是审计质量的外在表现。审计信息质量的衡量标准包括决策有用性、相关性、真实性、公正性和明晰性,其中决策有用性是最高标准,相关性、真实性、公正性和明晰性是决策有用性的支撑,它们共同构成审计信息质量的评价体系。信息噪音是信息产生与传递过程中的非正常情况,可以将审计信息噪音定义为审计信息在产生及传递过程中由于非正常因素的干扰而产生的与客观状况的背离和扭曲,这种背离和扭曲会影响到审计信息使用者准确判断被审计企业的财务及其他相关状况,进而误导其相关决策。审计信息噪音的存在会导致审计信息的本来面目被扭曲,降低审计信息的质量。审计信息噪音包括相关性噪音、真实性噪音、公正性噪音和明晰性噪音四种表现形式,要降低信息噪音,提高审计信息质量,应从上述四个方面分析其产生原因并采取针对措施。通过选取沪深两市2005年度被出具非标准审计意见的企业及其配对企业作为样本,采用超额收益对比分析及超额收益多元回归两种方法对审计意见公布后的市场反应进行实证检验。超额收益对比分析结果表明,在(-9,6)的窗口期内,非标准审计意见的市场反应与标准审计意见的市场反应有显著差异,且非标准审计意见的日平均超额收益率显著小于零,累计平均超额收益率持续下降,超出这一窗口期则各项差异不明显,存在信息噪音;超额收益多元回归结果表明,非标准审计意见与超额收益率增量有显著的负相关性。综合两种方法的检验结果,表明当前我国证券市场对于非标准审计意见具有较强的负反应,从而说明从投资者角度看,我国证券市场非标准审计意见所提供的审计信息具有决策有用性,其信息噪音较小,信息质量值得信赖。由于本人水平有限,加之审计信息质量及信息噪音的衡量是一个非常复杂的问题,本文所进行的理论分析及实证研究只是一种初步尝试,还不够深入全面,需要在以后进一步加以研究。
[Abstract]:This paper holds that the fundamental purpose of the audit activities is to provide information about the situation of the audited enterprises to the relevant aspects. Because of the existence of various factors, the audit information may have noise and lead to the decline in the quality of information. A preliminary empirical study on information quality and noise problems in China's securities market is conducted.
Based on the meaning of information, audit information can be defined as an information on the state of the enterprise provided by an auditor to the relevant party after the audit of the audited enterprise's financial and other related circumstances, based on certain standards, to make the relevant information users make the correct correlation. Decision making, based on this definition, the connotation of audit information should include audit opinion information and audited economic information attached to the audit report.
By comparing various definitions of audit quality, this paper holds that audit information quality and audit quality are dialectical and unified concepts. Audit quality is the core element of audit information quality, and audit information quality is the external performance of audit quality. The measurement standards of audit information quality include decision-making usefulness, relevance, authenticity and public quality. Positive and clear, among which decision-making usefulness is the highest standard, relevance, authenticity, impartiality and clarity are the support of decision-making usefulness, which together constitute the evaluation system for the quality of audit information.
Information noise is an abnormal situation in the process of information production and transmission. The audit information noise can be defined as the deviation and distortion from the objective condition caused by the interference of the abnormal factors in the process of production and transmission. This deviation and distortion will affect the accurate judgment of the audited enterprise by the users of the audit information. The existence of the audit information noise will lead to the distortion of the audit information and reduce the quality of the audit information. The audit information noise includes four forms of related noise, real noise, fair noise and clear noise, to reduce the information noise and improve the audit. The quality of information should be analyzed from the above four aspects and the corresponding measures should be taken.
By selecting the enterprises and their paired enterprises which were issued non standard audit opinions in the two cities of Shanghai and Shenzhen in 2005, we use the excess return analysis and the excess return multiple regression to test the market reaction after the audit opinion is published. The result of the excess income analysis shows that in the window period of the (-9,6), it is not the standard. The market response of the quasi audit opinion is significantly different from the market reaction of the standard audit opinion, and the daily average excess return rate of the non standard audit opinion is significantly less than zero, and the cumulative average excess return rate continues to decline. The difference is not obvious and the information noise exists beyond this window period. The result of excess return multiple regression shows that the non standard is non standard. There is a significant negative correlation between the quasi audit opinion and the excess rate of return. The test results of the two methods indicate that the current securities market has a strong negative response to the non standard audit opinion, which indicates that the audit information provided by the non standard audit opinion of the securities market is useful in decision-making from the perspective of the investor. Its information noise is small and the quality of information is trustworthy.
Because of my limited level, and the measurement of the quality of audit information and the measurement of information noise is a very complicated problem. The theoretical analysis and empirical research in this paper are only a preliminary attempt, but it is not enough to be thorough and comprehensive. It needs to be further studied in the future.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】