本文關(guān)鍵詞： 審計費用 審計質(zhì)量 操控性應(yīng)計　出處：《陜西師范大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 伴隨著市場經(jīng)濟的迅速發(fā)展,特別是證券市場的運行,作為中介機構(gòu)的會計師事務(wù)所扮演著越來越重要的角色,甚至被譽為“經(jīng)濟警察”。會計師事務(wù)所作為自負盈虧的組織,他們勢必要收取一定的費用才能維持自身的發(fā)展,要保證一定的審計質(zhì)量,必須付出相應(yīng)的審計成本。正處于經(jīng)濟轉(zhuǎn)軌時期的中國,上市公司審計低層次供給相對過剩而高層次供給嚴重不足,再加上近年來大量上市公司審計失敗案例的發(fā)生,讓社會公眾對會計師事務(wù)所的審計質(zhì)量提出了種種質(zhì)疑。自從證監(jiān)會要求上市公司披露其年報審計費用以來,許多學(xué)者進行了相關(guān)的研究,但從收費視角研究會計師事務(wù)所審計質(zhì)量的研究并不是很多�，F(xiàn)階段,我國審計市場上,審計質(zhì)量情況究竟如何,審計費用又對審計質(zhì)量產(chǎn)生怎樣的影響,成為現(xiàn)階段面臨的主要問題。 基于上述問題,本文先從理論上進行分析,根據(jù)審計契約論、公共產(chǎn)品理論,認為我國審計市場對高質(zhì)量審計報告的需求嚴重不足,事務(wù)所之間為了爭奪有限的客戶資源,展開了激烈的競爭,存在“低價攬客”的行為。然后收集我國上市公司2003.2008年的相關(guān)數(shù)據(jù)進行實證分析,用操控性應(yīng)計利潤的絕對值作為審計質(zhì)量的衡量指標,研究發(fā)現(xiàn)審計費用與可操控性應(yīng)計利潤的絕對值之間并沒有呈現(xiàn)很強的線性關(guān)系。 研究發(fā)現(xiàn),由于審計產(chǎn)品的特殊性,再加上我國會計師事務(wù)所總體規(guī)模小、數(shù)量眾多以及審計服務(wù)同質(zhì)化,行業(yè)內(nèi)一直存在著“低價攬客”的現(xiàn)象。在激烈的市場競爭環(huán)境下,大多數(shù)會計師事務(wù)所為了招攬客戶,爭奪市場,不斷降低審計成本,刪減必要的審計程序,審計質(zhì)量很難得到保證。這種低于成本的,低水平的競爭,不利于我國審計市場的發(fā)展。但當審計費用提高后,發(fā)現(xiàn)這種情況很快得到好轉(zhuǎn),盈余水平迅速下降,審計質(zhì)量得到提高,說明了我國注冊會計師并沒有完全喪失獨立性,在能夠維持其成本的情況下,他們會保持應(yīng)有的職業(yè)謹慎性和獨立性,能夠發(fā)現(xiàn)和識別企業(yè)管理當局的盈余管理行為,并對其進行調(diào)整。 被出具非標準意見的公司,審計它們往往需要花費審計師更多的時間,有著較高的審計成本和審計風(fēng)險,同時注冊會計師對審計過程中發(fā)現(xiàn)的問題也進行了披露,即使他們存在較高的盈余管理水平,也不能認定他們的審計質(zhì)量就差。 我國審計市場還處于買方市場,市場上對高質(zhì)量審計報告的需求嚴重不足,上市公司聘請注冊會計師進行審計目的主要是為了滿足監(jiān)管部門的需要。這種強制性的審計服務(wù)的購買者和審計報告的使用者是不同的利益群體,多數(shù)情況下兩者的利益是不一致的,購買人往往更看重審計費用的多少。再加上我國會計師事務(wù)所并非通過提高審計質(zhì)量來獲得市場份額,而是通過激烈的價格競爭來獲得更多的客戶資源,這種情況下在討價還價的過程中會計師事務(wù)所往往處于劣勢,他們只是價格的接受者。雖然,我國存在審計費用較高而盈余管理水平也很高的情況,并不能由此說明我國存在高價購買審計意見的情況,審計費用的增加,更多的是注冊會計師因?qū)徲嫊r間和審計風(fēng)險的增加,而對未來預(yù)期損失的一種補償。 本文認為,現(xiàn)階段,針對我國審計市場低水平的價格競爭,僅僅依靠市場的作用去形成合理的價格和高質(zhì)量審計報告是不現(xiàn)實的,還應(yīng)加強政府的指導(dǎo)定價,特別是要明確最低收費標準,并不斷完善社會信用體系,培養(yǎng)市場對高質(zhì)量審計報告的需求。
[Abstract]:With the rapid development of market economy, especially the operation of the stock market, as the accounting firm intermediaries play an increasingly important role, even known as "economic police". The CPA firm as a self financing organization, they have to charge a fixed fee in order to maintain their own development, to guarantee a certain audit quality, audit must pay the cost. In the period of economic transition China, low level audit supply of listed companies and the high level of relative surplus of a serious shortage of supply, coupled with the event in recent years a large number of listed companies audit failures, to allow the public to audit quality put forward questions since the Commission. Will be required to disclose their annual audit fees of listed companies since, many scholars have carried out relevant research, but from the perspective of the accounting firm audit fees There is not much research on quality. At the present stage, what is the quality of audit in China's audit market and how the audit fee affects audit quality has become the main problem at this stage.
Based on the above problems, this paper first from the theoretical analysis, according to the audit contract theory, public goods theory, that China's audit market demand for high quality audit reports of serious shortage of firms in order to compete for the limited customer resources, fierce competition, the "low balling" behavior. Then collect relevant data the listed companies in China 2003.2008 years of empirical analysis, profit manipulation should be used as an absolute measure of audit quality, the study found that the audit fee and between the absolute value of discretionary accruals and did not show a strong linear relationship.
The study found that due to the special audit of products, coupled with the small accounting firms in China, and the number of audit services homogenization, the industry has been the existence of "Lowballing" phenomenon. In the fierce market competition environment, most accounting firms in order to attract customers, for the market, to reduce audit costs and cut the necessary audit procedures, the audit quality is difficult to be guaranteed. This is lower than the cost, the low level of competition, is not conducive to the development of China's audit market. But when the audit costs increase, found the situation has been improved very fast, rapid decline in earnings level, the audit quality is improved, the registration in our country the accountant was not completely lost independence, in the case that can maintain the cost, they will keep occupation caution and independence, to discover and identify the enterprise management authorities Earnings management behavior, and adjust it.
Was issued by the non-standard opinion audit company, they often need to spend more time with the auditor, the audit cost and audit risk is higher, and registered accountants to audit found problems in the process of disclosure, even if they have higher earnings management, also cannot recognize their audit quality is poor.
China's audit market is still in a buyer's market, the market demand for high quality audit reports of serious shortage of listed companies employ CPA audit aims to meet the needs of the regulatory authorities. The mandatory audit service buyers and users of audit reports are groups of different interests, the interests of the majority of cases are not how many people buy the same, tend to pay more attention to the audit fee. Plus not accounting firms of our country by improving audit quality to gain market share, but to get more customers resources through intense price competition, this case in the bargaining process firms are often at a disadvantage, although they are only the price taker. In China, there are higher audit fees and earnings management level is very high, and therefore cannot exist in our high The purchase of audit opinion is more expensive than that of CPA, which is a compensation for future expected loss of CPA due to the increase of audit time and audit risk.
This paper argues that, at this stage, the low level of China's audit market price competition, rely solely on the role of the market to form a reasonable price and high quality of the audit report is not realistic, we should strengthen the government guidance pricing, especially to clear the minimum fee, and constantly improve the social credit system, the demand for high quality the audit report of the training market.

【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F239.4

【引證文獻】

相關(guān)期刊論文 前1條

1 袁宗祥;;獨立與交易的合作性博弈——社會審計質(zhì)量控制的困境及破解[J];財經(jīng)界(學(xué)術(shù)版);2013年13期

相關(guān)碩士學(xué)位論文 前1條

1 李素平;IPO審計風(fēng)險及控制[D];首都經(jīng)濟貿(mào)易大學(xué);2011年

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本文編號：1445714