本文選題：審計(jì)失敗　切入點(diǎn)：審計(jì)質(zhì)量　出處：《哈爾濱工業(yè)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：為了規(guī)范我國(guó)資本市場(chǎng)，提高資本市場(chǎng)運(yùn)作效率，每年監(jiān)管機(jī)構(gòu)都會(huì)嚴(yán)格檢查并對(duì)涉嫌財(cái)務(wù)舞弊的上市公司及其應(yīng)負(fù)審計(jì)責(zé)任的會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師進(jìn)行處罰。本文正以中國(guó)資本市場(chǎng)監(jiān)管最高權(quán)力機(jī)關(guān)——中國(guó)證監(jiān)會(huì)，2001-2011年公布的處罰公告中涉及財(cái)務(wù)報(bào)告舞弊的上市公司及其應(yīng)負(fù)審計(jì)責(zé)任的會(huì)計(jì)師事務(wù)所為樣本，在考慮到我國(guó)證券市場(chǎng)法律法規(guī)環(huán)境變化的基礎(chǔ)上，運(yùn)用統(tǒng)計(jì)描述和回歸分析的方法，對(duì)現(xiàn)階段中國(guó)會(huì)計(jì)師事務(wù)所審計(jì)失敗受到處罰的主要原因和影響因素進(jìn)行研究，從而幫助會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師有的放矢的提高審計(jì)質(zhì)量，避免審計(jì)失敗和處罰。 對(duì)上市公司舞弊類(lèi)型和會(huì)計(jì)師事務(wù)所受到處罰之間的關(guān)系的研究結(jié)果證明，如果會(huì)計(jì)師事務(wù)所出現(xiàn)審計(jì)失敗，不能發(fā)現(xiàn)并報(bào)告實(shí)質(zhì)性舞弊，比不能發(fā)現(xiàn)并報(bào)告披露性舞弊，，受到證監(jiān)會(huì)處罰的風(fēng)險(xiǎn)更大。對(duì)和實(shí)質(zhì)性舞弊相關(guān)的審計(jì)失敗的進(jìn)一步分析結(jié)果表明，如果會(huì)計(jì)師事務(wù)所不能披露與利潤(rùn)相關(guān)的實(shí)質(zhì)性舞弊，比不能披露與資產(chǎn)相關(guān)的實(shí)質(zhì)性舞弊，受到證監(jiān)會(huì)處罰的風(fēng)險(xiǎn)更大。對(duì)會(huì)計(jì)師事務(wù)所受證監(jiān)會(huì)處罰影響因素的研究表明，獨(dú)立性越弱的會(huì)計(jì)師事務(wù)所，受到證監(jiān)會(huì)的處罰的風(fēng)險(xiǎn)越大。采用合伙制的組織形式，相較于有限責(zé)任公司制的組織形式，更有助于提高會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量，防止事務(wù)所受到處罰；單純的擴(kuò)大會(huì)計(jì)師事務(wù)所的規(guī)模并不能幫助會(huì)計(jì)師事務(wù)所提高審計(jì)質(zhì)量從而免受證監(jiān)會(huì)的處罰。
[Abstract]:In order to standardize China's capital market and improve the efficiency of its operation, Every year, the regulator strictly inspects and punishes listed companies suspected of financial fraud and the accounting firms and certified accountants who are liable for auditing. The China Securities Regulatory Commission (CSRC) and the listed companies involved in financial reporting fraud and the accounting firms with audit responsibilities published in the penalty announcement from 2001 to 2011 are the samples. On the basis of considering the change of law and regulation environment in China's securities market, the main causes and influencing factors of audit failure of accounting firms in China at present are studied by means of statistical description and regression analysis. In order to help accounting firms and certified public accountants to improve audit quality, to avoid audit failures and penalties. The results of the study on the relationship between the types of fraud in listed companies and the punishment of accounting firms prove that if accounting firms fail in auditing, they cannot detect and report material fraud, than they cannot detect and report disclosure fraud. Further analysis of audit failures related to material fraud shows that if accounting firms are unable to disclose material fraud related to profits, The risk of being penalized by the CSRC is greater than the inability to disclose material asset-related fraud. A study of the factors affecting the CSRC penalty for accounting firms shows that accounting firms with weaker independence are at greater risk of being penalized by the CSRC. The greater the risk of punishment by CSRC. Compared with the organizational form of limited liability company, it is more helpful to improve the audit quality of accounting firms and prevent the firms from being punished. Simply expanding the size of an accounting firm will not help the firm improve its audit quality and avoid the CSRC's penalties.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233;F832.51

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