【摘要】：我國證券市場的起步較晚，1990年12月上海證券交易所成立，1991年6月深圳證券交易所成立。經(jīng)過十余年的發(fā)展，證券市場的監(jiān)管體系及自律體系日益完善。隨著近年來我國證券市場瓊民源、紅光事件和麥克特等一系列財務(wù)舞弊案件的曝光，監(jiān)管機構(gòu)和證券市場的投資者對于審計報告的重視和關(guān)注程度逐步提高，審計機構(gòu)不可避免的成為其關(guān)注的核心。注冊會計師審計不同于政府審計和內(nèi)部審計，其并不具有強制性，上市公司對于審計機構(gòu)的選擇具有一定的自由度。我國上市公司更換審計機構(gòu)的情況日益增多。根據(jù)有關(guān)資料顯示，自1995年以來上市公司變更審計機構(gòu)的比例逐年增加。這其中既包括了正常的會計師事務(wù)所變更，也不乏通過變更會計師事務(wù)所購買審計意見、掩蓋虛假財務(wù)信息的情況。 審計機構(gòu)變更的發(fā)起人即可能是上市公司，也可能為會計師事務(wù)所。如果審計機構(gòu)的變更是由于事務(wù)所不同意上市公司的會計政策選擇，出具不清潔審計意見，而被其解聘，則很可能導(dǎo)致審計意見的收買行為，最終降低審計質(zhì)量。如果審計機構(gòu)的變更是由于事務(wù)所擔心潛在的審計風險過高而拒絕繼續(xù)提供審計服務(wù)，則審計質(zhì)量可以說在一定程度上得到了提高。目前，我國擁有證券、期貨相關(guān)業(yè)務(wù)許可證的會計師事務(wù)所多達72家，其規(guī)模偏小，對單一客戶的依賴性較強。我國會計師事務(wù)所競爭激烈的執(zhí)業(yè)環(huán)境決定了獨立性較高的事務(wù)所被更換的可能性更大，同時也意味著上市公司在變更審計機構(gòu)時可以有更多的“選擇”空間。 上市公司審計機構(gòu)的變更已經(jīng)引起了監(jiān)管部門、從業(yè)人員以及專家學(xué)者的重視，在加強其監(jiān)管力度的同時，也采用各種研究方法尋找審計機構(gòu)變更的影響因素。針對我國上市公司審計機構(gòu)變更的現(xiàn)狀和會計師定期輪換制度的出臺，筆者以2002年度變更審計機構(gòu)的上市公司為樣本，對上 WP=55 市公司變更審計機構(gòu)的原因進行了實證分析，以期找出影響審計機構(gòu)變更的主要原因，建立審計機構(gòu)變更的預(yù)測模型。通過對審計機構(gòu)變更影響因素的分析，可以初步判斷我國審計機構(gòu)變更動因是否是有利于證券市場的健康發(fā)展、是否存在審計意見購買傾向、是否有利于審計市場的良性競爭以及審計質(zhì)量的提高等，并針對上訴問題提出相應(yīng)的政策建議。 本文在借鑒前人文獻的基礎(chǔ)上，提出了可能影響審計機構(gòu)變更的假設(shè)，綜合考慮了影響審計機構(gòu)變更的諸多因素，同前人的文獻相比，本文對于審計機構(gòu)變更影響因素的分析更為全面，更好的反映了我國資本市場中哪些因素在影響審計機構(gòu)的變更，哪些因素在審計機構(gòu)變更中并不起決定性作用。本文的樣本為2002年度變更審計機構(gòu)的55家上市公司，為進一步分析審計機構(gòu)變更的影響因素，本文還選取了55家2002年度沒有變更審計機構(gòu)的上市公司作為配對樣本。配對樣本的選取標準為同審計機構(gòu)發(fā)生變更的上市公司屬于同一行業(yè)的并同其資本規(guī)模最為接近的上市公司。在進行樣本配對時，，深市和滬市的上市公司是分別進行的。本文選取2002年度審計機構(gòu)發(fā)生變更的上市公司為樣本，較能反映我國上市公司審計機構(gòu)變更的現(xiàn)狀，同時也在配對過程中采用了同行業(yè)資產(chǎn)規(guī)模最相近的上市公司，避免了行業(yè)和資產(chǎn)規(guī)模對于審計機構(gòu)變更的影響。 本文對于審計機構(gòu)變更的研究著重于其影響因素，在初步分析目前我國審計機構(gòu)變更的現(xiàn)狀及其信披露后，利用統(tǒng)計分析中的描述性統(tǒng)計和LOGISTIC回歸模型對于本文提出的基本假設(shè)進行了檢驗，并建立了審計機構(gòu)變更的預(yù)測模型。 描述性統(tǒng)計結(jié)果顯示：當上市公司與審計機構(gòu)處于同一地域時，審計機構(gòu)發(fā)生變更的可能性較小，而處于不同地域時，發(fā)生變更的可能性較大。當上市公司前一年度收到了非標準審計意見的審計報告時，審計機構(gòu)發(fā)生 WP=56 變更的可能性較大，收到了標準審計意見的審計報告時，審計機構(gòu)發(fā)生變更的可能性較小。當上市公司被特別處理時，審計機構(gòu)變更的可能性較大；當上市公司未被特別處理時審計機構(gòu)變更的可能性較小。審計機構(gòu)發(fā)生變更的樣本中變更前一年度上市公司應(yīng)計利潤占凈利潤的比例要大與未發(fā)生變更的樣本，其存在盈余管理的可能性更大。審計機構(gòu)發(fā)生變更的樣本中變更前一年度上市公司凈資產(chǎn)收益率要小于未發(fā)生變更的上市公司，其盈利能力較低，出現(xiàn)財務(wù)困境的可能性更大 本文在SPSS回歸中采用了Forward: LR方法。通過兩步回歸，共有兩個變量被納入了審計機構(gòu)變更的影響模型，其一為審計機構(gòu)變更的前一年度上市公司同審計機構(gòu)是否處于同一地域，其二為審計機構(gòu)變更前一年度上市公司收到的審計意見的類型，并且二者均通過顯著性檢驗。經(jīng)過兩步篩選后，模型的P值為0.000，小于5%，說明引入地域因素和審計意見的模型顯著準較好，通過了顯著性檢驗。其余變量均為通過顯著性檢驗，并未納入該模型。經(jīng)過兩步變量篩選之后，模型的預(yù)測準確率為70.40%。 其余變量未通過顯著性檢驗的原因之一就是變量之間存在著共線性，相關(guān)系數(shù)分析中顯示審計意見類型與其它變量的相關(guān)性水平較高。為了進一步衡量審計意見的類型同其他變量的關(guān)系，本文還以審計意見類型為因變量，以其他變量為自變量進行回歸分析，用于考查其它因素對審計意見類型的影響�；貧w結(jié)果顯示上市公司審計意見的類型受到凈資產(chǎn)收益率的
[Abstract]:The securities market in China started late, the Shanghai stock exchange was established in December 1990 and the Shenzhen stock exchange was established in June 1991. After more than ten years' development, the supervision system and self-discipline system of the securities market are becoming more and more perfect. With the recent years, the financial fraud cases such as red light and Mct have been exposed in the securities market of China. The attention and attention of the regulators and the securities market investors to the audit report are gradually increasing. The audit institutions inevitably become the core of their concern. The CPA audit is different from the government audit and the internal audit. It is not mandatory, and the listed company has a certain degree of freedom for the selection of the audit institutions. The situation of changing the audit institutions of Listed Companies in China is increasing. According to the relevant information, the proportion of the listed companies has increased year by year since 1995. This includes the change of the normal accounting firm and the case of disguise the false financial information by changing the accounting firm to purchase the opinion of the audit.
The initiator of the change of the audit institution may be the listed company or the accounting firm. If the change of the audit institution is because the firm does not agree with the choice of the accounting policy of the listed company, and the dismissal of the audit opinion, and the dismissal of it, it is likely to lead to the auditing of the purchase behavior, and ultimately reduce the quality of the audit. The change in the organization is due to the fact that the firm is worried that the potential audit risk is too high and refuses to continue to provide audit services. The audit quality can be improved to a certain extent. At present, there are up to 72 accounting firms with securities and futures related business licenses in China, with small scale and strong dependence on single customers. The competitive practice environment of Chinese accounting firms determines the possibility that higher independent firms can be replaced, and it also means that the listed companies can have more "choice" space when they change the audit institutions.
The changes in the audit institutions of the listed companies have aroused the attention of the supervision department, the practitioners and the experts and scholars. At the same time, they also adopt various research methods to find the influence factors of the change of the audit institutions. Take the listed companies of changing audit institutions in 2002 as samples.
WP=55
In order to find out the main reasons that affect the change of audit institutions and establish the prediction model of the change of audit institutions, it is possible to determine whether the change motivation of the audit institutions is beneficial to the healthy development of the securities market. There is a tendency to purchase the audit opinion, whether it is beneficial to the sound competition of the audit market and the improvement of the audit quality, and puts forward the corresponding policy suggestions on the appeal.
On the basis of the predecessors' literature, this paper puts forward the hypothesis that may affect the change of audit institutions, and comprehensively considers many factors that affect the change of audit institutions. Compared with the previous literature, the analysis of the factors affecting the change of audit institutions is more comprehensive, which is better reflecting the factors affecting the audit in China's capital market. The change of institutions and which factors do not play a decisive role in the change of audit institutions. The sample of this article is 55 listed companies that have changed audit institutions in 2002. In order to further analyze the factors affecting the change of audit institutions, this paper also selected 55 listed companies that did not change audit institutions in 2002 as paired samples. The listed companies in the same industry and the most close to their capital are the listed companies that have changed with the audit institutions. When the sample pairs are matched, the listed companies in Shenzhen and Shanghai are separately carried out. In this paper, the listed companies that have changed in the 2002 annual audit institutions are selected as the samples, which can reflect the listing of the listed companies in China. The present situation of the change of the company's audit institutions has also adopted the listed companies with the most similar assets in the same industry during the pairing process, avoiding the impact of the industry and the scale of assets on the change of audit institutions.
In this paper, the research on the change of audit institutions focuses on the influencing factors. After a preliminary analysis of the present situation of the change of audit institutions in China and the disclosure of their letters, the basic assumptions made by the descriptive statistics and the LOGISTIC regression model in the statistical analysis are tested and the prediction model of the change of audit institutions is established.
The descriptive statistics show that when the listed company and the audit institution are in the same region, the possibility of the change of the audit institution is small, and the possibility of the change is greater when it is in different regions. When the listed company received the audit report of non standard audit opinion in the previous year, the audit institution took place.
WP=56
The possibility of change is larger. When the audit report of the standard audit opinion is received, the possibility of changing the audit institution is smaller. When the listed company is specially treated, the possibility of the change of the audit institution is larger; the availability of the change of the audit institution is small when the listed company is not specially treated. The change of the audit institution changes in the sample. In the previous year, the proportion of the listed companies' accrued profits accounted for the large proportion of the net profit and the sample that did not change, and the possibility of the surplus management is greater. The change of the sample of the audit institution has changed the net assets of the listed company in the previous year to be less than the listed company which has not changed, its profitability is low, and the financial difficulties arise. It's more likely to be more likely
In this paper, the Forward: LR method is used in the SPSS regression. Through two steps, two variables are incorporated into the influence model of the change of the audit institution, one is whether the listed company in the previous year of the audit institution is in the same area with the audit institution, and the other is the audit opinion that the audit institution has received the audit opinion that the listed company received in the previous year. After two steps, the P value of the model is 0 and less than 5%. It shows that the model which introduces the regional factors and the audit opinion is obviously better and has passed the significance test. The other variables are all through the significant test, and the model is not included in the model. After the selection of two steps, the model is predicted. The accuracy rate is 70.40%.
One of the reasons that the other variables have not passed the significant test is that there is a common linearity between the variables. The correlation coefficient analysis shows that the correlation of audit opinion type and other variables is higher. In order to further measure the relationship between the types of audit opinion and the other variables, this paper also uses the audit opinion type as the dependent variable and other variables. The regression analysis of the independent variables is used to examine the influence of other factors on the type of audit opinion. Regression results show that the type of audit opinion of the listed companies is subject to the net asset yield.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239.2

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