我国独立审计报告变迁的研究
发布时间：2018-08-27 20:19
【摘要】： 独立审计是证券市场管理中的重要组成部分,审计报告作为独立审计的最终成果,是连接注册会计师和审计报告使用者的纽带,也是联系审计理论与实务的桥梁,审计理论和实务的任何重大变化均会在审计报告中有所体现。审计报告的变迁过程不仅反映了审计理论与思想的演变过程,而且反映了审计实务的演变过程。审计报告作用的发挥有重要的现实意义,在证券市场中,由于上市公司对外公布的财务报告是企业利益相关者进行决策的重要依据,而注册会计师对上市公司财务报告信息质量的鉴证所发表的审计意见,是作为独立于上市公司和利益相关者的“第三人”做出的,为企业利益相关者所重视,并对其决策产生重要影响。 为了更好的了解审计报告的变迁特点,发挥审计报告的重要作用,本文选择独立审计报告的变迁为研究主题,通过对审计报告变迁系统的研究过程,以期更进一步完善我国的审计报告准则,促进审计报告的规范发展,寻求其未来发展趋势,从而增强投资者对财务信息质量的信心的作用。 本文研究分六部分进行: 第一部分,介绍了本文的研究背景和意义、文献综述、研究方案和创新点。 第二部分,独立审计报告的变迁概况,介绍了独立审计报告的起源和国外审计报告的变迁历程,由此阐述了国外审计报告的发展历程对我国审计报告制度变迁的影响。 第三部分,独立审计报告变迁蕴含的理念及影响因素,分析了独立审计报告变迁历程蕴含的理念,从经济因素、审计报告的需求因素、法律因素和职业界的发展壮大四个方面分析了推动审计报告发展的影响因素。 第四部分,我国独立审计报告的制度变迁分析,从审计报告的格式、内容和审计意见的变迁三个角度对我国审计报告的变迁过程进行了比较分析,概括了各个阶段的主要特点和发展趋势。 第五部分,我国现行审计报告决策有用性,分析了我国上市公司1994-2006年审计报告信息披露的特征,同时,在运用国内学者研究成果的基础上,对2006年审计报告的信息含量进行实证分析,研究结论证实了2006年审计报告具有信息含量,具有决策有用性,同时这一结论也揭示了我国新审计准则的实行获得了良好的效果。 第六部分,对独立审计报告变迁的思考,本章最后对我国执行新审计报告体系和未来审计报告发展趋势作了进一步的思考。
[Abstract]:The independent audit is an important part of the management of the securities market. As the final result of the independent audit, the audit report is the link between the certified public accountant and the users of the audit report, as well as the bridge between the audit theory and the practice. Any significant changes in audit theory and practice will be reflected in the audit report. The changing process of audit report not only reflects the evolvement process of audit theory and thought, but also reflects the evolution process of audit practice. The role of audit report is of great practical significance. In the stock market, the financial report published by listed companies is an important basis for corporate stakeholders to make decisions. However, the audit opinion issued by CPA on the quality of financial report information of listed company is made as a "third person" independent of listed company and stakeholders, which is attached importance to by enterprise stakeholders. And it has an important influence on its decision-making. In order to better understand the characteristics of the changes of audit reports and play an important role in the audit reports, this paper chooses the changes of independent audit reports as the research theme, through the research process of the system of audit report changes. The purpose of this paper is to further improve the auditing report standards of our country, promote the normative development of audit reports, and seek for the future development trend of audit reports, so as to enhance the confidence of investors in the quality of financial information. This paper is divided into six parts: the first part introduces the research background and significance, literature review, research plan and innovation. The second part introduces the origin of independent audit report and the vicissitude course of foreign audit report, and expounds the influence of the development course of foreign audit report on the change of audit report system of our country. The third part, the concept and influence factor of the change of independent audit report, analyzes the concept of the change course of independent audit report, from the economic factor, the demand factor of audit report, Legal factors and four aspects of professional development are analyzed to promote the development of audit reports. In the fourth part, the institutional changes of independent audit reports in China are analyzed. From the three angles of the format, the content and the changes of audit opinions, the author makes a comparative analysis of the process of the changes of the audit reports in China. The main characteristics and development trend of each stage are summarized. In the fifth part, the author analyzes the characteristics of the information disclosure of the audit reports of listed companies in our country from 1994 to 2006. At the same time, on the basis of the research results of domestic scholars, it analyzes the usefulness of the current audit reports in China. An empirical analysis of the information content of the audit report in 2006 shows that the audit report in 2006 has information content and decision usefulness. At the same time, this conclusion also reveals that the implementation of the new auditing standards in China has achieved good results. In the sixth part, the author thinks about the change of independent audit report. At last, this chapter makes further consideration on the implementation of new audit report system and the development trend of future audit report in our country.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2208344
[Abstract]:The independent audit is an important part of the management of the securities market. As the final result of the independent audit, the audit report is the link between the certified public accountant and the users of the audit report, as well as the bridge between the audit theory and the practice. Any significant changes in audit theory and practice will be reflected in the audit report. The changing process of audit report not only reflects the evolvement process of audit theory and thought, but also reflects the evolution process of audit practice. The role of audit report is of great practical significance. In the stock market, the financial report published by listed companies is an important basis for corporate stakeholders to make decisions. However, the audit opinion issued by CPA on the quality of financial report information of listed company is made as a "third person" independent of listed company and stakeholders, which is attached importance to by enterprise stakeholders. And it has an important influence on its decision-making. In order to better understand the characteristics of the changes of audit reports and play an important role in the audit reports, this paper chooses the changes of independent audit reports as the research theme, through the research process of the system of audit report changes. The purpose of this paper is to further improve the auditing report standards of our country, promote the normative development of audit reports, and seek for the future development trend of audit reports, so as to enhance the confidence of investors in the quality of financial information. This paper is divided into six parts: the first part introduces the research background and significance, literature review, research plan and innovation. The second part introduces the origin of independent audit report and the vicissitude course of foreign audit report, and expounds the influence of the development course of foreign audit report on the change of audit report system of our country. The third part, the concept and influence factor of the change of independent audit report, analyzes the concept of the change course of independent audit report, from the economic factor, the demand factor of audit report, Legal factors and four aspects of professional development are analyzed to promote the development of audit reports. In the fourth part, the institutional changes of independent audit reports in China are analyzed. From the three angles of the format, the content and the changes of audit opinions, the author makes a comparative analysis of the process of the changes of the audit reports in China. The main characteristics and development trend of each stage are summarized. In the fifth part, the author analyzes the characteristics of the information disclosure of the audit reports of listed companies in our country from 1994 to 2006. At the same time, on the basis of the research results of domestic scholars, it analyzes the usefulness of the current audit reports in China. An empirical analysis of the information content of the audit report in 2006 shows that the audit report in 2006 has information content and decision usefulness. At the same time, this conclusion also reveals that the implementation of the new auditing standards in China has achieved good results. In the sixth part, the author thinks about the change of independent audit report. At last, this chapter makes further consideration on the implementation of new audit report system and the development trend of future audit report in our country.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前1条
1 于良;政府绩效审计报告研究[D];山东经济学院;2010年
，本文编号：2208344
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