發(fā)布時間：2018-03-17 09:38

  本文選題：審計(jì)客戶重要性　切入點(diǎn)：審計(jì)質(zhì)量　出處：《福州大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 審計(jì)質(zhì)量是確保公司財(cái)務(wù)信息質(zhì)量并進(jìn)而提高投資者對資本市場信心的一個重要因素。高質(zhì)量的審計(jì)報告較能抑制管理當(dāng)局操縱財(cái)務(wù)報告的行為。一直以來,有關(guān)審計(jì)質(zhì)量的問題受到理論界與實(shí)務(wù)界的普遍關(guān)注。而安然公司等的重大財(cái)務(wù)舞弊案件使得審計(jì)質(zhì)量這一嚴(yán)肅的論題又引起了國內(nèi)外學(xué)者新一輪的研究熱潮。 本文在對中國審計(jì)質(zhì)量現(xiàn)狀調(diào)查的基礎(chǔ)上,研究審計(jì)客戶重要性與審計(jì)質(zhì)量的實(shí)證關(guān)系。不論是相關(guān)機(jī)構(gòu)的調(diào)查結(jié)果還是有關(guān)學(xué)者的研究成果都表明目前我國上市公司審計(jì)質(zhì)量還是處在隆冬季節(jié)。導(dǎo)致審計(jì)質(zhì)量低下的原因是多方面的,上市公司、會計(jì)師事務(wù)所和監(jiān)管者對此都應(yīng)承擔(dān)責(zé)任,但造成審計(jì)質(zhì)量低下最重要的是經(jīng)濟(jì)依賴性的影響。經(jīng)濟(jì)依賴性的存在降低了審計(jì)師在審計(jì)客戶面前的談判力,當(dāng)審計(jì)客戶的重要性增大時,即增強(qiáng)了審計(jì)客戶的談判力,作為理性經(jīng)濟(jì)人的審計(jì)師極有可能追求自己利益的最大化而犧牲審計(jì)質(zhì)量——出具有利于重要客戶的審計(jì)意見。只有當(dāng)談判力量的天平向?qū)徲?jì)師傾斜時,審計(jì)師才能夠保持獨(dú)立性,保證審計(jì)質(zhì)量。本文利用2002年我國上市公司的有關(guān)數(shù)據(jù),剔除了金融類上市公司、IPO公司及凈資產(chǎn)為負(fù)數(shù)的公司,建立多變量回歸模型進(jìn)行實(shí)證檢驗(yàn),實(shí)證結(jié)果表明:我國事務(wù)所審計(jì)質(zhì)量普遍有所提高,審計(jì)客戶重要性的增加并沒有損害審計(jì)質(zhì)量,并且在大事務(wù)所中,隨著審計(jì)客戶重要性的提高審計(jì)質(zhì)量反而更高,而在小規(guī)模事務(wù)所中,無論審計(jì)客戶重要性高或低,審計(jì)質(zhì)量都比較低。這一實(shí)證結(jié)果為審計(jì)師民事責(zé)任的落實(shí)提供了經(jīng)驗(yàn)上的支持;鑒于大規(guī)模事務(wù)所有較高的審計(jì)質(zhì)量,應(yīng)支持和規(guī)范事務(wù)所的合并,減少事務(wù)所惡性競爭,促使目前審計(jì)市場環(huán)境向良性方向發(fā)展。 本文的創(chuàng)新之處:1、研究方法,采用實(shí)證研究方法檢驗(yàn)審計(jì)客戶重要性與審計(jì)質(zhì)量的實(shí)證關(guān)系。2、從雙方談判力量的角度分析了增強(qiáng)審計(jì)客戶談判力量的因素以及增強(qiáng)審計(jì)師談判力量的因素,只有談判力量的天平向?qū)徲?jì)師傾斜時,才能增強(qiáng)審計(jì)師保持獨(dú)立性的力量。
[Abstract]:The quality of audit is an important factor to ensure the quality of financial information of a company and thus improve the confidence of investors in the capital market. High quality audit reports can more restrain management from manipulating financial reports. The problem of audit quality is generally concerned by the theorists and practitioners, and the serious issue of audit quality caused by the major financial fraud cases of Enron has aroused a new round of research upsurge of scholars at home and abroad. Based on the investigation of the current situation of audit quality in China, This paper studies the empirical relationship between audit customer importance and audit quality. Both the investigation results of relevant institutions and the research results of relevant scholars show that the audit quality of listed companies in China is still in the winter season. There are many reasons for the low quality of the plan. Listed companies, accounting firms and regulators should be held responsible for this, but the impact of economic dependence on the poor quality of audit is the most important. The existence of economic dependence reduces the bargaining power of auditors in front of audit clients. When the audit client becomes more important, it increases the bargaining power of the audit client. As a rational economic person, auditors are most likely to pursue the maximization of their own interests at the expense of audit quality-to issue audit opinions in favour of important clients. Only when the balance of bargaining power tilts to the auditor, Only auditors can maintain their independence and ensure the audit quality. This paper uses the relevant data of listed companies in China in 2002 to eliminate the financial listed companies and companies with negative net assets, and establish a multivariate regression model to carry out empirical tests. The empirical results show that the audit quality of Chinese firms has been improved generally, and the increasing importance of audit clients has not harmed the audit quality, and in large firms, with the improvement of audit customer importance, the audit quality is higher. However, in small firms, the audit quality is relatively low, regardless of whether the audit customer is of high importance or low. This empirical result provides empirical support for the implementation of auditors' civil liability; in view of the high audit quality of large scale firms, We should support and standardize the merger of the firm, reduce the vicious competition of the firm, and promote the positive development of the current audit market environment. The innovation of this paper is: 1, the research method, Using the empirical research method to test the empirical relationship between audit customer importance and audit quality, this paper analyzes the factors of strengthening audit client negotiation power and auditor negotiation power from the point of view of negotiation power of both sides. The auditor's independence can be enhanced only if the balance of bargaining power tilts to the auditor.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前5條

1 劉婷婷;客戶重要性、審計(jì)任期與審計(jì)質(zhì)量的關(guān)系研究[D];云南財(cái)經(jīng)大學(xué);2011年

2 李冬冬;審計(jì)客戶重要性對獨(dú)立審計(jì)質(zhì)量影響的實(shí)證研究[D];西南財(cái)經(jīng)大學(xué);2009年

3 柯婷易;審計(jì)任期、客戶重要性與會計(jì)穩(wěn)健性[D];暨南大學(xué);2012年

4 王仲祥;上市公司獨(dú)立審計(jì)質(zhì)量研究[D];天津師范大學(xué);2012年

5 韓英;審計(jì)客戶重要性對審計(jì)質(zhì)量影響的實(shí)證研究[D];遼寧大學(xué);2013年

，

本文編號：1624164