本文選題：持續(xù)經(jīng)營 + GCO　； 參考：《暨南大學》2006年碩士論文

【摘要】：2003年7月1日，中注協(xié)頒布了修訂的《獨立審計具體準則17號——持續(xù)經(jīng)營》，目的是更有效地規(guī)范審計師的執(zhí)業(yè)行為，提高審計質(zhì)量，為報表使用者提供更有用的信息，本文目的是研究準則修訂對規(guī)范審計師執(zhí)業(yè)行為是否具有影響。 文章選用準則修訂前后各兩年即2001年——2004年滬、深兩市發(fā)行A股的上市公司為研究對象。首先對準則修訂前后審計師出具的涉及持續(xù)經(jīng)營問題的非標意見的基本特征和變化趨勢進行初步的描述性統(tǒng)計分析；然后以準則修訂與否為目標解釋變量，以上市公司財務指標、主審會計師事務所特征、上年度審計意見類型和公司管理當局特征為控制變量建立Logistic多元回歸模型，分別準則修訂對審計師決定是否出具GCO影響和準則修訂對審計師決定出具何種類型GCO影響兩方面進行檢驗。 研究結(jié)果發(fā)現(xiàn)：總體上講，準則修訂對規(guī)范審計師的執(zhí)業(yè)行為具有一定影響，審計意見中包含有對報表使用者更有價值的信息；但作用程度不同：對于前者，準則修訂作用較為顯著；對于后者，雖有一定作用，，但效果不明顯，有待于進一步驗證。針對該結(jié)論，本文從監(jiān)管、技術(shù)等角度提出了進一步改善審計質(zhì)量的建議。
[Abstract]:On July 1, 2003, CICPA promulgated the revised Independent Audit specific Standard 17-going concern, which aims to standardize auditors' practice more effectively, improve audit quality, and provide more useful information for statement users. The purpose of this paper is to study whether the revision of standards has an impact on the practice of auditors. This paper chooses the listed companies which issued A shares in Shanghai and Shenzhen stock markets in 2001 and 2004 before and after the revision of the standards as the research objects. First of all, the basic characteristics and changing trend of non-standard opinions issued by auditors before and after the revision of the standards are analyzed preliminarily, and then, whether the standards are revised or not is taken as the objective to explain the variables. Taking the financial index of listed company, the characteristics of audit firm, the type of audit opinion of last year and the characteristics of company management as control variables, the Logistic multivariate regression model is established. The revision of the standards examines whether the auditor decides whether to issue the GCO effect or not and what type of GCO the auditor decides to have the impact of the revision of the standard. The results show that: generally speaking, the revision of the standards has a certain impact on the practice behavior of auditors, and the audit opinion contains more valuable information for the users of the statements, but the effect is different: for the former, For the latter, although it has some effect, the effect is not obvious, which needs to be further verified. In view of this conclusion, this paper puts forward some suggestions on how to improve the audit quality from the aspects of supervision and technology.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.22

【引證文獻】

相關(guān)博士學位論文 前1條

1 方軍雄;公司治理視角下的企業(yè)持續(xù)經(jīng)營研究[D];復旦大學;2004年

相關(guān)碩士學位論文 前3條

1 公華;審計質(zhì)量與GCO決策[D];中國海洋大學;2010年

2 馮曉羽;上市公司持續(xù)經(jīng)營審計意見市場反應的研究[D];天津財經(jīng)大學;2011年

3 焦團團;持續(xù)經(jīng)營審計判斷差異研究[D];北京交通大學;2010年

本文編號：1925375