本文關(guān)鍵詞：年報舞弊公司治理結(jié)構(gòu)與審計風(fēng)險評估合理性的關(guān)系研究　出處：《湖南大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

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【摘要】：21世紀以來,財務(wù)舞弊已成為學(xué)術(shù)界和實務(wù)界的焦點問題。年報舞弊作為財務(wù)舞弊的一部分,直接與注冊會計師審計相聯(lián)系。在審計年報舞弊公司時,一旦沒有合理評估審計風(fēng)險、發(fā)表不恰當?shù)膶徲嬕庖妼斐蓪徲嬍�。已有大量的研究表�?公司治理結(jié)構(gòu)的缺陷是導(dǎo)致舞弊的重要因素,而公司治理結(jié)構(gòu)的缺陷也將加大審計風(fēng)險評估的難度。因此研究公司治理結(jié)構(gòu)與審計風(fēng)險評估合理性的關(guān)系,一方面能完善審計風(fēng)險評估理論,另一方面能為注冊會計師從公司治理結(jié)構(gòu)的角度合理評估審計風(fēng)險、避免審計失敗提供有效的參考。 本文通過分析公司治理結(jié)構(gòu)、年報舞弊、審計風(fēng)險評估合理性的關(guān)系得到,公司治理結(jié)構(gòu)缺陷是導(dǎo)致年報舞弊的一個重要因素,同時也會加大審計風(fēng)險評估的難度,容易導(dǎo)致審計風(fēng)險評估不合理。以2002-2008年A股年報舞弊公司為樣本檢驗了公司治理結(jié)構(gòu)與審計風(fēng)險評估合理性的關(guān)系。結(jié)果表明,股權(quán)集中度、董事會規(guī)模、董事長與總經(jīng)理二職合一與審計風(fēng)險評估合理負相關(guān),獨立董事比例與審計風(fēng)險評估合理正相關(guān)。在考慮了股權(quán)集中度與實際控制人性質(zhì)的交互作用后,沒有發(fā)現(xiàn)交互作用與審計風(fēng)險評估合理顯著相關(guān)。本文同時還對年報舞弊公司舞弊類型、注冊會計師的法律責(zé)任現(xiàn)狀、審計風(fēng)險評估的行業(yè)和年份區(qū)別進行了描述性統(tǒng)計分析。最后基于理論與實證的研究結(jié)果,提出了以公司治理結(jié)構(gòu)評估為審計風(fēng)險評估先導(dǎo)、構(gòu)建適合審計風(fēng)險評估的公司治理評價體系、構(gòu)建監(jiān)事會與外部審計共同監(jiān)督的治理模式、加大注冊會計師的法律責(zé)任等建議。
[Abstract]:Since twenty-first Century, financial fraud has become a hot issue in academic circles and practical circles. As a part of the financial report fraud fraud, direct contact with the CPA audit. In the annual report of the audit fraud, once there is no reasonable assessment of audit risk, reporting the inappropriate audit opinion will lead to audit failure. There are a large number of studies show that and the defect of corporate governance structure is an important factor leading to fraud, and the defect of corporate governance structure will also increase the difficulty of audit risk assessment. So the study of corporate governance structure and audit risk assessment of the relationship between rationality, one can improve the audit risk assessment theory, on the other hand for the CPA from the perspective of corporate governance structure is reasonable evaluation of the audit risk and avoid the failure of audit to provide effective reference.
In this paper, through the analysis of corporate governance structure, the annual report fraud, audit risk assessment from the relationship between rationality, the defect of corporate governance structure is an important factor to report fraud, will also increase the difficulty of the audit risk assessment, easily lead to audit risk assessment is not reasonable. In 2002-2008 A shares annual report fraud companies as samples to test the corporate governance the structure and the rationality of audit risk assessment. The results showed that the ownership concentration, the size of the board of directors, chairman and general manager of the two level one and reasonable evaluation of audit risk are negatively correlated, the proportion of independent directors and audit risk assessment and reasonable correlation. In consideration of the interaction of ownership concentration and the nature of the actual controller after not found interaction with the audit risk assessment reasonable significantly. This paper also reports of fraud fraud types, the legal liability of CPA, The audit risk assessment of industry and year difference of the descriptive statistical analysis. Finally, based on theoretical and empirical findings, put forward to evaluate the corporate governance structure is the audit risk assessment guide, construct the corporate governance appraisal system for audit risk assessment, supervisors will build joint supervision and external audit of the governance model, increase the registered accountants the legal liability and so on.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F275;F239.4;F224

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