本文關(guān)鍵詞：注冊(cè)會(huì)計(jì)師個(gè)人特征對(duì)審計(jì)質(zhì)量影響的研究　出處：《遼寧大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

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【摘要】：對(duì)于任何一位投資者來說,最為重要最為關(guān)鍵的就是審計(jì)質(zhì)量,因?yàn)閷徲?jì)質(zhì)量能夠引導(dǎo)投資者的決定方向,并且能夠增強(qiáng)投資者的自信心以及很好的維護(hù)證券市場(chǎng)的穩(wěn)妥性質(zhì)。對(duì)于審計(jì)質(zhì)量的關(guān)鍵作用,很多人都能夠有所了解,而且也逐漸地受到更多人的關(guān)注。就現(xiàn)在而言,已經(jīng)有很大一部分的文學(xué)愛好者參與到對(duì)于審計(jì)質(zhì)量的研討當(dāng)中,并且對(duì)于目前已有的研討成果來說,最為主要的就是針對(duì)審計(jì)質(zhì)量的影響原因有哪些方面,研討的角度主要以會(huì)計(jì)事務(wù)所的工作水平以及分所的能力,其次就是從被審計(jì)單位等這三類最為關(guān)鍵的主體方面而擴(kuò)展。而在根本上看審計(jì)工作最關(guān)鍵的還是審計(jì)的主體,即能夠順利完成審計(jì)工作的注冊(cè)會(huì)計(jì)師這一個(gè)體。正因?yàn)槿绱?所以才慢慢的開始有研究方面的工作人員提出,注冊(cè)會(huì)計(jì)師對(duì)于審計(jì)質(zhì)量的形成過程中所產(chǎn)生的一些相關(guān)的可能結(jié)果。而且針對(duì)注冊(cè)會(huì)計(jì)師對(duì)于審計(jì)質(zhì)量的關(guān)鍵作用已經(jīng)逐漸地受到相關(guān)政策的指定人員以及學(xué)術(shù)方面的權(quán)威人士所關(guān)心。在相關(guān)的理論研究部分中,本篇文章中就首先選擇對(duì)審計(jì)質(zhì)量以及注冊(cè)會(huì)計(jì)師的有關(guān)文獻(xiàn)進(jìn)行了完整的論述,其次就是系統(tǒng)的進(jìn)行總結(jié)分析,并且對(duì)審計(jì)質(zhì)量以及注冊(cè)會(huì)計(jì)師本人特征的概念問題給予完整的定義,并且提出與之相關(guān)聯(lián)的一些基礎(chǔ)的理論問題,同時(shí)提出相關(guān)假設(shè)想法,最后表達(dá)出注冊(cè)會(huì)計(jì)師自身特征與審計(jì)質(zhì)量?jī)烧咧g存在著相關(guān)聯(lián)性的基礎(chǔ)方面理論,以及研究的必要性。在以前的學(xué)者研究的基礎(chǔ)上,我們?cè)囍鴱膶I(yè)、學(xué)歷、執(zhí)業(yè)經(jīng)驗(yàn)、政治面貌(是否為黨員)、所內(nèi)職務(wù)(是否為合伙人)五類注冊(cè)會(huì)計(jì)師個(gè)人特征展開,探究其與審計(jì)質(zhì)量之間的相關(guān)性。此篇文章中對(duì)于真實(shí)案例研討部分中,我們以2014年的東北三個(gè)省份中,當(dāng)年全部順利上市的公司內(nèi)部真實(shí)的財(cái)務(wù)數(shù)據(jù)和審計(jì)資料作為樣本進(jìn)行研討,并且進(jìn)行純?nèi)斯げ僮鬟M(jìn)行搜索,搜索這些上市公司所對(duì)應(yīng)的注冊(cè)會(huì)計(jì)師的自身特征的數(shù)據(jù)資料。我們能夠很清楚地進(jìn)行實(shí)證模型的建立,并且該模型設(shè)置為以審計(jì)質(zhì)量為因變量,而自變量則選取最為關(guān)鍵的注冊(cè)會(huì)計(jì)師的自身特征,以注冊(cè)會(huì)計(jì)師的自身特征對(duì)審計(jì)質(zhì)量所產(chǎn)生的結(jié)果為檢測(cè)目的。經(jīng)過實(shí)證以及認(rèn)真的研討之后,結(jié)果很清楚的表明,注冊(cè)會(huì)計(jì)師所選擇的專業(yè)方向,參加工作的經(jīng)驗(yàn),所在工作單位的職位對(duì)于審計(jì)質(zhì)量來說都會(huì)有相對(duì)來說比較大的結(jié)果影響,而且呈現(xiàn)出比較明顯的正相關(guān)的性質(zhì)；而注冊(cè)會(huì)計(jì)師的學(xué)歷水平,以及個(gè)人的政治面貌對(duì)審計(jì)質(zhì)量的影響并不是很大。因此得知,本篇文章能夠相對(duì)準(zhǔn)確的表示,注冊(cè)會(huì)計(jì)師的某些自身特征能夠?qū)徲?jì)質(zhì)量產(chǎn)生一定的影響。此篇文章是以注冊(cè)會(huì)計(jì)師的某些個(gè)人特征為主要方向,針對(duì)審計(jì)質(zhì)量進(jìn)行科學(xué)的研討,并且在審計(jì)質(zhì)量的影響因素的全新方向問題上進(jìn)行詳細(xì)的研究。而另一方面就是因?yàn)樽?cè)會(huì)計(jì)師的自身特征最主要還是從其自身的檔案中進(jìn)行查找,比如說中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),所以這就很自然的形成了一種新的研討方法,這就是將檔案的研究與會(huì)計(jì)學(xué)的研究能夠自然地進(jìn)行結(jié)合。而在此篇文章的結(jié)尾部分中,我們也針對(duì)大多數(shù)的會(huì)計(jì)師事務(wù)所,提出了一些供他們參考的有價(jià)值的提供高審計(jì)質(zhì)量的建議。由于在獲得一些數(shù)據(jù)的過程中存在著一些不可避免的困難,所以在本篇文章中對(duì)于樣本的數(shù)據(jù)選擇是有限的,也不能夠十分全面的代表全體的數(shù)據(jù)情況,從而影響到某一部分的審計(jì)結(jié)論其自身的準(zhǔn)確性。
[Abstract]:For any investor, the most important and critical part is the quality of audit, because audit quality can guide investors to decide the direction and enhance investor confidence and maintain the sound nature of the securities market. The key role of audit quality can be understood by many people, and more and more people pay more attention to it. For now, there have been a large part of the literature lovers to participate in the research on the audit quality, and the existing research results, the main reason is the impact of audit quality which, the research angle mainly in accounting firm level and branch ability, second is from these three types of audit units is the key subject of extension. The key to the audit is the main body of the audit, that is, the certified public accountant who can successfully complete the audit work. Because of this, people began to start with some research related staffs and put forward some possible results of CPA's audit quality. Moreover, the key role of CPA in auditing quality has been gradually concerned by the designated policy staff and academic authorities. In the part of the relevant theoretical research, this article will first select the relevant documents and the audit quality of CPA has been discussed, followed by the system were analyzed, and the concept of audit quality of CPA and the feature given complete definition, and puts forward some basic theoretical issues related contact, also puts forward relevant hypothesis ideas, finally express the existence of related basic theory between CPA's own characteristics and audit quality, and the necessity of research. On the basis of previous scholars' research, we tried to explore the correlation between the five types of CPA's personal characteristics from professional, educational background, practice experience, political appearance (whether for a party member), and their positions (whether partners). This article for the real case study part, we in 2014 three northeast provinces, the successful listing of all internal real financial data and audit data as samples for research, and pure manual operation to search, search corresponding to these listed companies of CPA's character data. We can clearly establish the empirical model, and the model is set as the dependent variable to audit quality, and selects the key variables of CPA's own characteristics, the characteristics of CPA audit quality generated for detection purposes. After the empirical research and serious results, clearly shows that the CPA professional direction of choice, to participate in the work experience, the work unit position for audit quality will be affected is relatively large, but also showed obvious positive correlation properties; and the educational level of CPA the personal, political affiliation and its influence on audit quality is not great. Therefore, we know that this article can be relatively accurate to show that some of the CPA's own characteristics can have a certain impact on the quality of audit. This article is based on some personal characteristics of CPA as a main direction, and conducts a scientific discussion on audit quality, and makes a detailed research on the new direction of audit quality. On the other hand, because the main characteristics of the CPA itself or from its own file search, for example China CPA Association, so it is natural to form a new research method, this research is to study and accounting archives can be combined naturally. At the end of this article, we also put forward some valuable suggestions for most accounting firms to provide high quality audit for them. Because in the process of some data exist some inevitable difficulties, so in this article for the sample data selection is limited, can not represent all the very comprehensive data, which affects the accuracy of a part of the audit conclusion of its own.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F239.4

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