【摘要】：國內(nèi)外的研究表明會計收益與應(yīng)稅收益的差異可以提供應(yīng)計會計程序中管理當局操控的信息，即管理當局的利潤操縱,反映公司的盈余質(zhì)量。盈余質(zhì)量是以應(yīng)稅收益為基準,以會計收益偏離應(yīng)稅收益的程度來評價,這其中隱含的假定是應(yīng)稅收益不會被操縱或應(yīng)稅收益被操縱的程度比會計收益低,會計收益與應(yīng)稅收益的差異可以提供管理當局對利潤操控的信息。注冊會計師在審計過程中和出具審計報告時是否會利用這一差異所體現(xiàn)的信息?會計收益與應(yīng)稅收益的差異對審計師的審計過程和審計費用有何影響?對審計意見有沒有影響？又是怎樣一種關(guān)系在影響？這些都是需要理論分析和經(jīng)驗證據(jù)驗證的課題。 本文正是基于此思考，，從外部獨立審計的角度考察了會計收益與應(yīng)稅收益的差異對外部獨立審計師的審計過程中審計收費和審計意見的影響。因此我們提出假設(shè)，會計收益與應(yīng)稅收益的差異與審計費用顯著正相關(guān)；會計收益與應(yīng)稅收益的差異較大的公司被出具非標準無保留審計意見的可能性越大。本文選取了2008年度至2009年度兩年的滬市除金融類之外的所有A股上市公司作為研究樣本上市公司的數(shù)據(jù),通過多元回歸分析和參數(shù)檢驗與非參數(shù)檢驗的方法發(fā)現(xiàn)會計收益與應(yīng)稅收益差異大的公司，審計費用相應(yīng)會高，被出具非標準審計意見的可能性越大,經(jīng)驗證據(jù)表明,審計師充分利用了會計收益與應(yīng)稅收益的差異所體現(xiàn)的信息。
[Abstract]:The research at home and abroad shows that the difference between the accounting income and the taxable income can provide the information of the management of the management authorities in the accrual accounting program, that is, the profit manipulation of the management authorities, reflecting the earnings quality of the company. The earnings quality is based on the taxable income, and the accounting income deviates from the taxable income to the extent that the implicit assumption is that the taxable income is not manipulated or the taxable income is manipulated to the extent that the accounting income is low, The difference between the accounting income and the taxable income can provide the information that the management authority can control the profit. Will the CPA take advantage of this difference in the course of the audit and in the issuance of the audit report? What is the effect of the difference between the accounting income and the taxable income on the audit process and the audit cost of the auditor? Is there any impact on the audit opinion? What is the effect of a relationship? These are subject to theoretical analysis and empirical evidence validation. This paper is based on this thinking, from the point of view of the external independent audit, the difference between the accounting income and the taxable income is examined, and the audit fee and the audit opinion are reflected in the audit process of the independent auditor. In response, we put forward the hypothesis that the difference between the accounting income and the taxable income is positively related to the audit cost; the more likely the difference between the accounting income and the taxable income is issued by the company that the non-standard non-retained audit opinion is issued In this paper, all A-share listed companies, other than the financial category, are selected as the data of the research sample listed companies in the two years from 2008 to 2009. By means of the multiple regression analysis and the non-financial inspection, the difference between the accounting income and the taxable income is found. The higher the audit cost and the higher the probability of the non-standard audit opinion, the more empirical evidence indicates that the auditor makes full use of the letter of the difference between the accounting income and the taxable income
【學位授予單位】：新疆財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F239.4;F224

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