本文選題：新審計(jì)準(zhǔn)則　切入點(diǎn)：審計(jì)質(zhì)量　出處：《吉林大學(xué)》2010年碩士論文

【摘要】： 2006年2月15日,財(cái)政部發(fā)布了新的注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則,此次審計(jì)準(zhǔn)則變遷是順應(yīng)我國(guó)資本市場(chǎng)快速發(fā)展的需要,旨在促進(jìn)審計(jì)質(zhì)量的提高。目前,新準(zhǔn)則已經(jīng)實(shí)施了三年的時(shí)間,然而,新準(zhǔn)則是否得到了順利的實(shí)施,是否提高了審計(jì)質(zhì)量則是本文的主要研究問題。本文對(duì)以上問題通過以下兩種方法進(jìn)行驗(yàn)證:一是進(jìn)行問卷調(diào)查;二是提出假設(shè),構(gòu)建實(shí)證模型,最后對(duì)假設(shè)進(jìn)行驗(yàn)證。問卷調(diào)查的角度為注冊(cè)會(huì)計(jì)師的主觀意識(shí),新審計(jì)準(zhǔn)則頒布并實(shí)施后,作為審計(jì)制度的核心參與人、審計(jì)工作的執(zhí)行主體,注冊(cè)會(huì)計(jì)師主觀上是否認(rèn)為審計(jì)質(zhì)量有所提高,并通過此方法了解新審計(jì)準(zhǔn)則是否得到順利實(shí)施;構(gòu)建實(shí)證模型進(jìn)行實(shí)證研究則以財(cái)務(wù)數(shù)據(jù)為研究對(duì)象,著重對(duì)審計(jì)準(zhǔn)則變遷與審計(jì)質(zhì)量的關(guān)系進(jìn)行研究。 研究結(jié)果顯示:國(guó)內(nèi)會(huì)計(jì)師事務(wù)所審計(jì)人員認(rèn)為新審計(jì)準(zhǔn)則有利于審計(jì)質(zhì)量的提高,新審計(jì)準(zhǔn)則的執(zhí)行效果總體上較好,但執(zhí)行過程中也存在著許多問題,新審計(jì)準(zhǔn)則的可操作性及可理解性有待提高,從審計(jì)程序方法的角度看,新審計(jì)準(zhǔn)則對(duì)四大執(zhí)行審計(jì)工作的影響最小;新審計(jì)準(zhǔn)則一定程度上提高了審計(jì)質(zhì)量,可操控應(yīng)計(jì)利潤(rùn)與審計(jì)準(zhǔn)則變遷負(fù)相關(guān),新審計(jì)準(zhǔn)則有效控制了盈余操縱;從審計(jì)對(duì)象的角度看,新審計(jì)準(zhǔn)則對(duì)由四大審計(jì)的上市公司的影響更大;但是在新審計(jì)準(zhǔn)則頒布之后,研究樣本的非標(biāo)準(zhǔn)審計(jì)意見的比例與審計(jì)收費(fèi)并未提高。
[Abstract]:On February 15, 2006, the Ministry of Finance issued the new Certified Public Accountants (CPA) practice Standards. The changes of auditing standards are in line with the rapid development of China's capital market and are aimed at promoting the improvement of audit quality. The new guidelines have been in force for three years, but whether they have been successfully implemented, Whether the audit quality has been improved is the main research problem in this paper. The above problems are verified by the following two methods: one is questionnaire survey, the other is to put forward the hypothesis, build the empirical model, Finally, the hypothesis is verified. The questionnaire survey is based on the CPA's subjective consciousness. After the promulgation and implementation of the new auditing standards, as the core participants of the audit system, the main body of the audit work is the executive body. Whether CPAs think audit quality has been improved subjectively, and how to find out whether the new auditing standards have been implemented smoothly through this method, and how to construct an empirical model to study financial data as the research object, The relationship between audit standard change and audit quality is studied. The results show that the auditors of domestic accounting firms believe that the new auditing standards are conducive to the improvement of audit quality, and the implementation of the new audit standards is generally good, but there are many problems in the process of implementation. The maneuverability and comprehensibility of the new auditing standards need to be improved. From the point of view of audit procedure approach, the new audit standards have the least impact on the four major audit implementation, and the new audit standards improve the audit quality to some extent. The controllable accrual profit is negatively correlated with the change of audit standards, and the new auditing standards effectively control earnings manipulation, and from the point of view of the audit object, the new audit standards have greater influence on the listed companies audited by the four major audit standards. However, after the promulgation of the new auditing standards, the proportion of non-standard audit opinions and audit fees did not increase.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 肖楠;審計(jì)準(zhǔn)則實(shí)施效果研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2013年

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本文編號(hào)：1660096