本文選題：審計師變更 + 審計師選擇��； 參考：《西南財經(jīng)大學(xué)》2003年碩士論文

【摘要】： 證券市場運行的有效性和安全性在很大程度上依賴市場信息的質(zhì)量，對市場信息質(zhì)量做出評價則是注冊會計師的職責(zé)。隨著證券市場的發(fā)展，證券審計服務(wù)也發(fā)生了令人矚目的變化，脫鉤改制、中介機構(gòu)清理整頓、會計師事務(wù)所合并重組等一系列重大變革促使著我國注冊會計師行業(yè)不斷走向成熟。 在世紀(jì)交替之際，我們卻親歷了獨立審計市場的陣痛。從1997年的“瓊民源”案到2001年的“銀廣廈”案，一系列重大案件激起了社會的廣泛關(guān)注，更多資本市場的信息使用者開始思考這樣的問題：獨立審計到底能為資本市場的信息系統(tǒng)提供多大程度的保障？目前的審計執(zhí)業(yè)界到底扮演著什么樣的角色？研究透視審計師與上市公司之間相互關(guān)系與行為特征的審計師變更，則為我們解答上述問題提供了有益的切入點。 審計師變更作為審計師選擇行為的特例，在資本市場中頻頻發(fā)生，研究其信息含量對投資者和監(jiān)管部門的決策都具有重要意義。本文的研究也就圍繞對審計師變更的關(guān)注展開，主要通過公開信息和相關(guān)統(tǒng)計資料，重點選取了審計師變更的經(jīng)濟后果、信息披露及審計師選擇規(guī)律等核心問題進(jìn)行研究，總體思想是通過數(shù)據(jù)證實審計師變更事件存在著潛在的不利經(jīng)濟后果，以便支持或建議必要的資本市場審計監(jiān)管政策。因此，本文通過以下五個部分對我國證券市場發(fā)生的審計師變更事件進(jìn)行初步的分析： 1.審計師變更概述。上市公司治理結(jié)構(gòu)的制度性缺陷，打破了上市公司與注冊會計師平衡的審計關(guān)系，而審計師自主聘用模式及證券審計市場的低集中度更是加重了二者關(guān)系的失衡，導(dǎo)致審計師在上市公司審計關(guān)系中被迫處于從屬地位。當(dāng)二者關(guān)系改變時，上市公司的施壓或?qū)徲嫀煹那鼜�，都可能產(chǎn)生眾多不利經(jīng)濟后果，從而引出本文對審計師變更的關(guān)注。 審計師變更即主審會計師事務(wù)所的變更，當(dāng)上市公司年報審計的 WP=3 審計師與最近會計年度的審計師不同時，可判斷發(fā)生了審計師變更。其實質(zhì)為由于受托經(jīng)濟責(zé)任的改變而導(dǎo)致上市公司與前任審計師審計關(guān)系的終止，與后任審計師審計關(guān)系的建立，依據(jù)發(fā)起方的不同，可分為自愿變更，強制變更和審計師辭聘三種類型。本文隨之從數(shù)量，發(fā)起方和市場分布總體描述了從1997年-2001年間我國證券審計市場中發(fā)生的審計師變更事件，發(fā)現(xiàn)審計師變更呈逐年增加的趨勢，其中以審計師被解聘為主要類型，而審計師辭聘卻是少之又少。 2.審計師變更類型之一：自愿變更分析。自愿變更在審計師變更行為中占據(jù)著重要的地位。上市公司之所以解聘前任審計師，中西方已有的實證均認(rèn)為具有某些特征的上市公司容易變更審計師，但通過查閱上市公司的年報，本文發(fā)現(xiàn)上市公司傾向于隱瞞解聘審計師的真實動因。在后任審計師的選擇上，上市公司則傾向于選擇本地的、規(guī)模較小的、出具不清潔審計意見比重低的審計師。 以1997年-2001年發(fā)生的221例自愿變更作為樣本來考察審計師變更的經(jīng)濟后果，本文發(fā)現(xiàn)上市公司通過變更審計師可以達(dá)到美化財務(wù)狀況以實現(xiàn)其盈余管理的目的。審計師的獨立性因此也受到影響，特別是在變更年度前被出具了非標(biāo)準(zhǔn)審計意見的上市公司，審計師變更后，其審計意見改善的比率大為提高，審計意見惡化的比率卻有所降低。聯(lián)系審計師規(guī)模的變化，本文發(fā)現(xiàn)當(dāng)審計師規(guī)模由大到小時，審計意見更容易得到改善，當(dāng)審計師的規(guī)模由小到大時，審計意見更多的被惡化，對審計師獨立性有不小的影響。 3.審計師變更類型之二：強制變更分析。強制變更蘊涵著諸多的信息。我國證券市場中發(fā)生的強制變更集中在1998年、2000年及2001年，原因在于事務(wù)所的合并重組或失去證券執(zhí)業(yè)資格。審計師對強制變更客戶有激烈爭奪，但并沒有出現(xiàn)國外變更客戶被“大所”取代的現(xiàn)象。審計師暫時失去證券資格則客戶量銳減，審計師的公信力凸現(xiàn)。上市公司在選擇后任審計師時則傾向于選擇本地審計師，出現(xiàn)了與“簽字會計師”流動方向一致以及A、B股審計師合二為一的現(xiàn)象。 以1997年-2001年發(fā)生的229例強制變更來探討強制變更的經(jīng)濟后果。本文發(fā)現(xiàn)后任審計師出具的審計意見類型改善程度大為下 WP=4 降，這與監(jiān)管措施和社會監(jiān)督力度的加強有關(guān)，但是上市公司存在“搭便車”的可能，也就是借助強制變更達(dá)到原本就要更換審計師的目的。在對審計市場集中度的影響上，本文發(fā)現(xiàn)審計師的合并重組對審計市場集中度有積極作用，而審計師失去證券執(zhí)業(yè)資格則會給集中度帶來負(fù)面影響。 4.審計師變更類型之三：審計師辭聘分析。在我國目前存在較高審計風(fēng)險的背景中，審計師辭聘事件卻是少之又少。可能的原因在于我國審計師風(fēng)險意識的不足，也和現(xiàn)行的披露制度有關(guān)。西方實證研究認(rèn)為審計師由于“訴訟風(fēng)險”或出于“交易成本”的考慮而提出辭呈，，根據(jù)上市公司年報披露本文總結(jié)了我國審計師辭聘的原因，系上市公司財務(wù)困境、與審計師之間的意見分歧或?qū)徲嫀煒I(yè)務(wù)調(diào)整的需要而導(dǎo)致。 以1997年-2001年發(fā)生的7例審計師辭聘分析其經(jīng)濟后果。本文發(fā)現(xiàn)上市公司在審計師變更后審計意見并沒得到改善，其財務(wù)狀況也傾向于惡化，這與西方已有的研究截然不同，也和自愿變更和強制變更的結(jié)論截然不同。 5.審計師變更的信息披露及監(jiān)管。審計師變更信息披露制度
[Abstract]:The validity and the security of the operation of the securities market depend to a large extent on the quality of the market information , and the evaluation of the market information quality is the responsibility of the registered accountant . With the development of the security market , the securities audit service has also witnessed remarkable changes , and a series of major changes such as hook - off and restructuring , the clearing of the intermediary institutions and the merger of the accounting firms have prompted the Chinese CPA profession to continue to mature .









At the turn of the century , we have experienced the pains of the independent audit market . From the case of June 1997 to the " Silver Guangzhou Ha " case in 2001 , a series of major cases have aroused wide concern of the community , and more information users in the capital market have begun to think about the question : what role the independent audit can provide to the information system of the capital market ? What role is the current auditing industry ? The study of the auditor ' s change in relation and behavior characteristic between the perspective auditor and the listed company provides a useful entry point for us to answer the above questions .









As a special case of the auditor ' s choice behavior , the auditor changes the frequency frequency in the capital market , and studies its information content to the investors and regulators . The general idea is to confirm the potential adverse economic consequences of the auditor ' s change through the data , so as to support or recommend the necessary capital market audit supervision policy .









1 . An overview of the auditor ' s change . The institutional weakness of the governance structure of the listed company breaks the auditing relation between the listed company and the registered accountant , and the auditor ' s independent employment mode and the low concentration of the securities audit market have aggravated the imbalance of the relationship . When the relationship is changed , the pressure of the listed company or the power of the auditor may result in many adverse economic consequences , thus leading to the attention of the auditor ' s change .









The change of the auditor , that is , the change of the accounting firm , shall be audited by the annual report of the listed company









WP=3










The auditor is different from the auditor in the recent accounting year , which can judge the auditor ' s change . The essence is that the audit relationship between the listed company and the former auditor can be divided into three types according to the change of the entrusted economic responsibility . According to the difference of the initiator , the auditor ' s change is divided into three types : voluntary change , compulsory change and auditor ' s resignation .









2 . One of the types of auditor ' s change : Voluntary change analysis . Voluntary changes occupy an important position in the auditor ' s change behavior . The listed companies have found that listed companies with certain characteristics can change the auditors easily . However , by consulting the annual reports of listed companies , it is found that the listed companies tend to conceal the real motivation of the auditors . In the choice of the latter auditors , the listed companies tend to choose the local auditors with low specific gravity .









The auditor ' s independence is also affected . The auditor ' s independence is also affected , especially after the change of auditor ' s size , the ratio of audit opinion improvement is greatly improved , and the audit opinion is more easily improved . When the auditor ' s scale is small to hour , the audit opinion is more easily improved . When the auditor ' s size is small , the audit opinion is more deteriorated and has little influence on the independence of the auditor .









3 . The second type of auditor ' s change : forced change analysis . The mandatory change in China ' s security market is concentrated in 1998 , 2000 and 2001 because of the merger and restructuring of the firm or the loss of the qualification of the securities . The auditor has lost the qualification of securities for the time , but the auditor ' s credibility is convex . The listed company tends to choose the local auditor when selecting the post - office auditor , and appears to be consistent with the direction of the " signatory accountant " and A , B - share auditors .









The economic consequences of forced changes are explored in 229 cases of forced change in 1997 - 2001 . This paper finds that the degree of improvement in the type of audit opinion issued by the latter auditor is greatly reduced









WP=4










It is related to the strengthening of supervision measures and social supervision , but the possibility of " free rider " in listed companies is the purpose of replacing the auditor with the help of compulsory change . In the influence of concentration of audit market , this paper finds that the merger and reorganization of auditors has a positive effect on the concentration of audit market , while the auditor loses the qualification of securities , which will have a negative impact on concentration degree .









In the background of the higher audit risk in our country , the auditor ' s resignation is very little . The possible reason is that the auditor ' s risk consciousness is insufficient , and it is related to the current disclosure system . The reason of the auditor ' s dismissal is summarized in the paper . According to the annual report of the listed company , this paper summarizes the reasons of the auditor ' s dismissal , the financial distress of the listed company , the difference of opinion between the auditors and the needs of the auditor ' s business adjustment .









In 1997 - 2001 , 7 auditors were employed to analyze their economic consequences . In this paper , it was found that the audit opinions of listed companies were not improved after the changes of the auditors , their financial position also tended to deteriorate , which was quite different from those already in the West , and different from the conclusions of voluntary changes and forced changes .









5 . Information disclosure and supervision of auditor ' s changes . The auditor changes the information disclosure system

【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.2

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陳秀芳;丁瑞芹;;我國審計師變更信息披露制度的缺陷及執(zhí)行現(xiàn)狀的思考[J];內(nèi)蒙古工業(yè)大學(xué)學(xué)報(社會科學(xué)版);2006年01期

相關(guān)碩士學(xué)位論文 前5條

1 陳秀芳;證券市場中的會計事務(wù)所變更研究[D];東北財經(jīng)大學(xué);2005年

2 田桂凡;強制輪換對審計質(zhì)量影響的實證研究[D];西南財經(jīng)大學(xué);2007年

3 劉鑫;簽字注冊會計師輪換制度對審計質(zhì)量影響的實證研究[D];南京財經(jīng)大學(xué);2008年

4 楊彩娜;審計師變更的影響因素[D];南京農(nóng)業(yè)大學(xué);2009年

5 趙文佳;上市公司變更會計師事務(wù)所與審計意見改善動機的關(guān)系研究[D];東北師范大學(xué);2012年

本文編號：1837419