本文選題：財(cái)務(wù)重述 + 注冊會計(jì)師審計(jì)��； 參考：《中南林業(yè)科技大學(xué)》2012年碩士論文

【摘要】：隨著資本市場的蓬勃發(fā)展,我國上市公司信息披露制度也逐漸完善并力求與國際資本市場趨同,財(cái)務(wù)會計(jì)信息的披露質(zhì)量因而愈來愈受到社會各界的廣泛關(guān)注。然而,目前上市公司的信息披露效果還遠(yuǎn)未達(dá)到公眾的期望,每年都存在大量對前期已發(fā)布的歷史財(cái)務(wù)報(bào)告的更正調(diào)整,主要表現(xiàn)為對前期存在的會計(jì)差錯(cuò)、重大遺漏或其它誤導(dǎo)性的信息進(jìn)行追溯調(diào)整,即本文所指的“財(cái)務(wù)重述”財(cái)務(wù)重述現(xiàn)象的存在不僅顯示出財(cái)務(wù)信息披露質(zhì)量的低下,它還給資本市場以及各利害關(guān)系人帶來一定的經(jīng)濟(jì)后果�；谶@樣的背景,本文試圖從審計(jì)的視角出發(fā),探討作為外部監(jiān)管合力中不容忽視一環(huán)的“注冊會計(jì)師審計(jì)”與“財(cái)務(wù)重述”是否有著一定的內(nèi)在關(guān)聯(lián)性,力求研究結(jié)果能夠?yàn)楦玫匕l(fā)揮注冊會計(jì)師審計(jì)的監(jiān)督作用提供一定的依據(jù),為規(guī)范上市公司的財(cái)務(wù)重述行為多提供一份力量。 本文在國內(nèi)外已有相關(guān)研究的基礎(chǔ)上,通過對“財(cái)務(wù)重述”與“注冊會計(jì)師審計(jì)”相關(guān)理論的梳理,并從財(cái)務(wù)重述的現(xiàn)狀出發(fā),分析構(gòu)建出財(cái)務(wù)重述與審計(jì)目標(biāo)、審計(jì)風(fēng)險(xiǎn)、審計(jì)質(zhì)量的總體相關(guān)性；并以“審計(jì)意見”這個(gè)體現(xiàn)注冊會計(jì)師審計(jì)的綜合指標(biāo)作為切入點(diǎn),提出對于財(cái)務(wù)重述公司,審計(jì)意見與財(cái)務(wù)重述重大程度、與審計(jì)費(fèi)用、與會計(jì)師事務(wù)所變更以及與事務(wù)所規(guī)模(實(shí)力)等的具體相關(guān)性假設(shè),然后運(yùn)用Excel統(tǒng)計(jì)分析、描述性統(tǒng)計(jì)分析以及Logistic回歸分析等實(shí)證研究方法,對選取的95個(gè)研究樣本(滬市A股2009-2010年度披露的財(cái)務(wù)重述公司)進(jìn)行驗(yàn)證。 實(shí)證結(jié)果得出：對于財(cái)務(wù)重述公司,非標(biāo)準(zhǔn)審計(jì)意見與財(cái)務(wù)重述的重大程度、與事務(wù)所的變更、與擺脫ST的動機(jī)都呈正相關(guān)關(guān)系,表明了對于財(cái)務(wù)重述公司,注冊會計(jì)師能夠關(guān)注到重大財(cái)務(wù)重述所蘊(yùn)含的風(fēng)險(xiǎn),以及事務(wù)所變更和公司被ST所潛藏的風(fēng)險(xiǎn),并反映到非標(biāo)準(zhǔn)審計(jì)意見中；而對于原假設(shè)的非標(biāo)準(zhǔn)審計(jì)意見與事務(wù)所規(guī)�；�?qū)嵙�、審�?jì)費(fèi)用、被審計(jì)單位業(yè)務(wù)復(fù)雜性等的正相關(guān)性沒能驗(yàn)證成立,筆者對其進(jìn)一步做出了可能的原因分析。最后,結(jié)合財(cái)務(wù)重述現(xiàn)狀以及實(shí)證研究結(jié)論,有針對性地提出相關(guān)建議。
[Abstract]:With the vigorous development of the capital market, the information disclosure system of listed companies in our country has gradually improved and made every effort to converge with the international capital market. Therefore, the quality of financial and accounting information disclosure has attracted more and more attention from all walks of life. However, at present, the effect of information disclosure of listed companies is far from meeting the public expectations. Every year, there are a large number of correction adjustments to the historical financial reports that have been issued in the preceding period, which are mainly reflected in accounting errors in the earlier period. Significant omissions or other misleading information is adjusted retroactively, that is, the existence of "financial restatement" in this paper not only shows that the quality of financial information disclosure is low, It also brings certain economic consequences to the capital market and various stakeholders. Based on this background, this paper attempts to discuss whether "CPA audit" and "financial restatement", which can not be ignored as a part of external supervision and management, are related to each other from the perspective of auditing. The research results can provide a certain basis for better exerting the supervision function of CPA audit and provide a strength for standardizing the financial restatement behavior of listed companies. On the basis of the related research at home and abroad, this paper analyzes and constructs the financial restatement and audit target, audit risk through combing the relevant theories of "financial restatement" and "CPA audit", and starting from the current situation of financial restatement. The overall relevance of audit quality, and taking "audit opinion", a comprehensive index reflecting CPA audit, as a starting point, proposes that for financial restatement company, audit opinion and financial restatement are significant, and audit expenses, Then using Excel statistical analysis, descriptive statistical analysis, logistic regression analysis and other empirical research methods. The 95 selected research samples (financial restatement companies disclosed in 2009-2010 in Shanghai Stock Exchange) were verified. The empirical results show that for financial restatement companies, the significance of non-standard audit opinion and financial restatement, the change of the firm and the motivation to get rid of St are all positively correlated, which indicates that for the financial restatement company, there is a positive correlation between the non-standard audit opinion and the financial restatement. The CPA can pay attention to the risk of significant financial restatement, the risk of the change of firm and the hidden risk of St, and reflect it in the non-standard audit opinion. For the original assumption of non-standard audit opinion and firm size or strength, audit costs, the business complexity of the audited units and other positive correlation can not be verified, the author makes a further analysis of the possible reasons. Finally, combined with the current situation of financial restatement and empirical research conclusions, relevant suggestions are put forward.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.4;F233;F224

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