本文選題：審計(jì)師任期 + 審計(jì)獨(dú)立性��； 參考：《重慶大學(xué)》2006年碩士論文

【摘要】： 自2002年以來(lái),國(guó)內(nèi)外就“審計(jì)師任期與審計(jì)獨(dú)立性關(guān)系”的研究逐漸增多,結(jié)論各異。本文擬通過(guò)實(shí)證檢驗(yàn)審計(jì)師任期與審計(jì)獨(dú)立性的關(guān)系,尋找適合我國(guó)并能保持審計(jì)獨(dú)立性的審計(jì)師任期,為我國(guó)的獨(dú)立審計(jì)發(fā)展和證券監(jiān)管提供幫助。 本文從審計(jì)獨(dú)立性的定義出發(fā),在回顧國(guó)內(nèi)外有關(guān)文獻(xiàn)的基礎(chǔ)上,采用直接驗(yàn)證和間接驗(yàn)證相結(jié)合的方法,運(yùn)用配對(duì)檢驗(yàn)和Logistic回歸分析對(duì)2002-2004年度自愿性審計(jì)師變更的A股上市公司和1995-2004年度發(fā)生舞弊財(cái)務(wù)報(bào)告的A股上市公司進(jìn)行實(shí)證分析。結(jié)果表明:(1)相對(duì)于中間長(zhǎng)度的審計(jì)師任期(4-5年),較短的審計(jì)師任期(3年及3年以下)和較長(zhǎng)的審計(jì)師任期(6年及6年以上)更容易出現(xiàn)舞弊財(cái)務(wù)報(bào)告,從而損害審計(jì)獨(dú)立性。(2)相對(duì)于中間長(zhǎng)度的審計(jì)師任期(4-5年),較短的審計(jì)師任期(3年及3年以下)和較長(zhǎng)的審計(jì)師任期(6年及6年以上)更容易通過(guò)審計(jì)師更換獲得“審計(jì)意見(jiàn)改善”,在某種程度上影響后任審計(jì)師的獨(dú)立性。因此,本文認(rèn)為:相對(duì)于較長(zhǎng)或較短的審計(jì)師任期,中間長(zhǎng)度的審計(jì)師任期更有利于保持審計(jì)獨(dú)立性�；诖私Y(jié)論,本文提出設(shè)置審計(jì)師任期下限等建議,希望對(duì)加強(qiáng)證券監(jiān)管提供現(xiàn)實(shí)指導(dǎo)。
[Abstract]:Since 2002, the research on the relationship between auditor tenure and audit independence has gradually increased, with different conclusions. This paper intends to examine the relationship between auditor tenure and audit independence through empirical examination to find out the auditor tenure suitable for our country and to maintain audit independence in order to provide help for the development of independent audit and securities supervision in our country. Based on the definition of audit independence and the review of relevant literature at home and abroad, this paper adopts the method of combining direct and indirect verification. Using pairing test and Logistic regression analysis, this paper makes an empirical analysis of A-share listed companies with voluntary auditor changes in 2002-2004 and A-share listed companies with fraudulent financial reports in 1995-2004. The results show that the shorter term of auditor (3 years and less) and longer term of auditor (6 years and more) are more likely to appear financial fraud than mid-length auditor tenure of 4-5 years. Therefore, the shorter term of auditor (3 years and less) and longer term of auditor (6 years and more) are more easily obtained through the replacement of auditor than the intermediate length of auditor tenure of 4-5 years. "Audit opinion improvement", To some extent affect the independence of the subsequent auditor. Therefore, this paper argues that the intermediate length of auditor tenure is more conducive to maintaining audit independence than longer or shorter auditor tenure. Based on this conclusion, this paper puts forward some suggestions such as setting the lower limit of auditor's term of office, hoping to provide practical guidance for strengthening securities supervision.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F239.4;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 劉鑫;簽字注冊(cè)會(huì)計(jì)師輪換制度對(duì)審計(jì)質(zhì)量影響的實(shí)證研究[D];南京財(cái)經(jīng)大學(xué);2008年

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本文編號(hào)：1854478