本文關(guān)鍵詞：注冊會(huì)計(jì)師持續(xù)經(jīng)營審計(jì)意見決策的及時(shí)性研究　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 持續(xù)經(jīng)營不確定性審計(jì)意見 持續(xù)經(jīng)營風(fēng)險(xiǎn) 經(jīng)濟(jì)收益 及時(shí)性

【摘要】：公司持續(xù)經(jīng)營能力是未來生存發(fā)展的基礎(chǔ)，受到廣泛關(guān)注。在我國資本市場各項(xiàng)制度的建設(shè)過程中，，持續(xù)經(jīng)營審計(jì)準(zhǔn)則和股票退市制度的完善具有相近的路徑，于是，關(guān)于上市公司的持續(xù)經(jīng)營風(fēng)險(xiǎn)就存在兩個(gè)相互補(bǔ)充的信息源：持續(xù)經(jīng)營不確定性審計(jì)意見（GCO）和特別處理（ST）。注冊會(huì)計(jì)師通過持續(xù)經(jīng)營審計(jì)對上市公司未來持續(xù)經(jīng)營能力進(jìn)行評估，為投資者及時(shí)提供持續(xù)經(jīng)營風(fēng)險(xiǎn)的信號(hào)，市場監(jiān)管部門則根據(jù)特別處理制度向投資者警示股票退市的風(fēng)險(xiǎn)。信息使用者希望獲得的是最及時(shí)的信息，與剛性的特別處理制度相比，注冊會(huì)計(jì)師持續(xù)經(jīng)營審計(jì)意見決策的及時(shí)性更值得期待。 注冊會(huì)計(jì)師在對審計(jì)風(fēng)險(xiǎn)和自身收益進(jìn)行綜合權(quán)衡的基礎(chǔ)上做出審計(jì)意見決策，對持續(xù)經(jīng)營審計(jì)意見決策及時(shí)性的研究也從這兩個(gè)方面展開。首先，對持續(xù)經(jīng)營審計(jì)準(zhǔn)則和股票退市相關(guān)制度背景進(jìn)行分析，結(jié)合A股市場持續(xù)經(jīng)營不確定性審計(jì)意見披露現(xiàn)狀的統(tǒng)計(jì)和審計(jì)報(bào)告的內(nèi)容分析，初步探尋構(gòu)成公司持續(xù)經(jīng)營風(fēng)險(xiǎn)的重大事項(xiàng)。然后，采用多元線性回歸分析的方法，考察2006-2011年首次ST公司被ST前后年度注冊會(huì)計(jì)師出具GCO的及時(shí)性，并分析其影響因素。描述性統(tǒng)計(jì)結(jié)果顯示，注冊會(huì)計(jì)師的持續(xù)經(jīng)營審計(jì)意見決策具有及時(shí)性，能夠在上市公司被首次ST之前出具GCO以提示持續(xù)經(jīng)營風(fēng)險(xiǎn)。在實(shí)證研究過程中，結(jié)合對持續(xù)經(jīng)營審計(jì)報(bào)告進(jìn)行內(nèi)容分析的結(jié)果，在傳統(tǒng)財(cái)務(wù)指標(biāo)的基礎(chǔ)上，納入非財(cái)務(wù)特征變量全面衡量持續(xù)經(jīng)營風(fēng)險(xiǎn)，以審計(jì)收費(fèi)占會(huì)計(jì)事務(wù)所總收入的比例衡量事務(wù)所經(jīng)濟(jì)收益，分析持續(xù)經(jīng)營風(fēng)險(xiǎn)和自身收益對注冊會(huì)計(jì)師持續(xù)經(jīng)營審計(jì)意見決策及時(shí)性的影響。研究結(jié)果表明，持續(xù)經(jīng)營風(fēng)險(xiǎn)是影響及時(shí)性的主要因素，持續(xù)經(jīng)營風(fēng)險(xiǎn)越高，注冊會(huì)計(jì)師能夠越及時(shí)地出具持續(xù)經(jīng)營不確定性審計(jì)意見，但并沒有發(fā)現(xiàn)自身收益對注冊會(huì)計(jì)師及時(shí)性的顯著影響。考慮對及時(shí)性的不同界定和以綜合指標(biāo)衡量財(cái)務(wù)持續(xù)經(jīng)營風(fēng)險(xiǎn)，進(jìn)一步檢驗(yàn)結(jié)果顯示這一結(jié)論是穩(wěn)健可靠的。最后，結(jié)合文章分析提出提高持續(xù)經(jīng)營風(fēng)險(xiǎn)信息及時(shí)性的相關(guān)建議。 文章的創(chuàng)新之處在于在我國特有的制度背景下，直接針對注冊會(huì)計(jì)師持續(xù)經(jīng)營審計(jì)意見決策的及時(shí)性進(jìn)行研究，回答了注冊會(huì)計(jì)師是否及時(shí)出具GCO的問題。在內(nèi)容分析的基礎(chǔ)上，實(shí)證研究不僅考慮財(cái)務(wù)狀況的指標(biāo)，還納入非財(cái)務(wù)因素全面衡量持續(xù)經(jīng)營風(fēng)險(xiǎn)，結(jié)果顯示重大或有事項(xiàng)、極端事項(xiàng)會(huì)顯著影響注冊會(huì)計(jì)師持續(xù)經(jīng)營審計(jì)意見決策的及時(shí)性。
[Abstract]:The ability of continuing operation is the basis of future survival and development, and has received extensive attention. In the process of the construction of various systems in the capital market of China, the audit standards of continuing operation and the improvement of the stock delisting system have similar paths. So... There are two complementary sources of information about the going concern risk of listed companies: the audit opinion on uncertainty of going concern (GCOO) and the special treatment (STO). The CPA evaluates the future continuing business ability of the listed company through the continuous operation audit. For investors to provide a timely signal of continuing business risk, market regulatory authorities according to the special treatment system to warn investors of the risk of stock delisting. Information users want to get the most timely information. Compared with the rigid special treatment system, the timeliness of CPAs' continuous operation audit opinion decision is more worthy of expectation. CPA makes audit opinion decision on the basis of comprehensive trade-off between audit risk and its own income. The research on the timeliness of audit opinion decision is also carried out from these two aspects. First of all. Based on the analysis of the audit standards of continuing operation and the relevant institutional background of stock delisting, combined with the statistics of the current situation of audit opinion disclosure of continuing operation uncertainty in the A-share market and the analysis of the contents of the audit report. To explore the major issues that constitute the company's continuing business risk. Then, the method of multivariate linear regression analysis is used. This paper examines the timeliness of GCO issued by the first St company before and after St from 2006 to 2011, and analyzes its influencing factors. The descriptive statistical results show that. CPAs' decision of audit opinion on going concern is timely and can issue GCO to prompt the risk of going concern before the first St of listed company. In the process of empirical research. Combined with the results of the content analysis of the going concern audit report, on the basis of the traditional financial indicators, the non-financial characteristic variables are included to comprehensively measure the risk of going concern. Based on the proportion of audit fees to the total income of accounting firms, the paper analyzes the impact of continuing operation risk and self-income on the decision timeliness of CPAs' audit opinions. The research results show that. The higher the risk of continuing operation, the more timely the CPA can issue the audit opinion of uncertainty of continuing operation. However, there is no significant impact of self-income on the timeliness of certified public accountants. Considering the different definition of timeliness and the comprehensive indicators to measure the risk of financial continuing operation. The further test results show that this conclusion is robust and reliable. Finally, some suggestions are put forward to improve the timeliness of the risk information of going concern based on the analysis of the article. The innovation of this paper lies in the research on the timeliness of CPAs' audit opinion decision under the background of our country's unique system. On the basis of content analysis, the empirical study not only considers the indicators of financial situation, but also includes non-financial factors to measure the risk of going concern. The results show that significant events and extreme events can significantly affect the timeliness of CPAs' decision on continuous operation audit opinion.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F239.2

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