本文關(guān)鍵詞：注冊會計師持續(xù)經(jīng)營審計意見決策的及時性研究　出處：《中國海洋大學》2013年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 持續(xù)經(jīng)營不確定性審計意見 持續(xù)經(jīng)營風險 經(jīng)濟收益 及時性

【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制度的建設(shè)過程中，，持續(xù)經(jīng)營審計準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)營風險就存在兩個相互補充的信息源：持續(xù)經(jīng)營不確定性審計意見（GCO）和特別處理（ST）。注冊會計師通過持續(xù)經(jīng)營審計對上市公司未來持續(xù)經(jīng)營能力進行評估，為投資者及時提供持續(xù)經(jīng)營風險的信號，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險。信息使用者希望獲得的是最及時的信息，與剛性的特別處理制度相比，注冊會計師持續(xù)經(jīng)營審計意見決策的及時性更值得期待。 注冊會計師在對審計風險和自身收益進行綜合權(quán)衡的基礎(chǔ)上做出審計意見決策，對持續(xù)經(jīng)營審計意見決策及時性的研究也從這兩個方面展開。首先，對持續(xù)經(jīng)營審計準則和股票退市相關(guān)制度背景進行分析，結(jié)合A股市場持續(xù)經(jīng)營不確定性審計意見披露現(xiàn)狀的統(tǒng)計和審計報告的內(nèi)容分析，初步探尋構(gòu)成公司持續(xù)經(jīng)營風險的重大事項。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前后年度注冊會計師出具GCO的及時性，并分析其影響因素。描述性統(tǒng)計結(jié)果顯示，注冊會計師的持續(xù)經(jīng)營審計意見決策具有及時性，能夠在上市公司被首次ST之前出具GCO以提示持續(xù)經(jīng)營風險。在實證研究過程中，結(jié)合對持續(xù)經(jīng)營審計報告進行內(nèi)容分析的結(jié)果，在傳統(tǒng)財務(wù)指標的基礎(chǔ)上，納入非財務(wù)特征變量全面衡量持續(xù)經(jīng)營風險，以審計收費占會計事務(wù)所總收入的比例衡量事務(wù)所經(jīng)濟收益，分析持續(xù)經(jīng)營風險和自身收益對注冊會計師持續(xù)經(jīng)營審計意見決策及時性的影響。研究結(jié)果表明，持續(xù)經(jīng)營風險是影響及時性的主要因素，持續(xù)經(jīng)營風險越高，注冊會計師能夠越及時地出具持續(xù)經(jīng)營不確定性審計意見，但并沒有發(fā)現(xiàn)自身收益對注冊會計師及時性的顯著影響。考慮對及時性的不同界定和以綜合指標衡量財務(wù)持續(xù)經(jīng)營風險，進一步檢驗結(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)營風險信息及時性的相關(guān)建議。 文章的創(chuàng)新之處在于在我國特有的制度背景下，直接針對注冊會計師持續(xù)經(jīng)營審計意見決策的及時性進行研究，回答了注冊會計師是否及時出具GCO的問題。在內(nèi)容分析的基礎(chǔ)上，實證研究不僅考慮財務(wù)狀況的指標，還納入非財務(wù)因素全面衡量持續(xù)經(jīng)營風險，結(jié)果顯示重大或有事項、極端事項會顯著影響注冊會計師持續(xù)經(jīng)營審計意見決策的及時性。
[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.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F239.2

【參考文獻】

相關(guān)期刊論文 前10條

1 蔡春,楊麟,陳曉媛,陳鈺泓;上市公司審計意見類型影響因素的實證分析——基于滬深股市2003年A股年報資料的研究[J];財經(jīng)科學;2005年01期

2 徐維蘭;姚素琴;;關(guān)于審計報告中持續(xù)經(jīng)營不確定性意見的分析[J];財會月刊;2009年21期

3 厲國威;廖義剛;韓洪靈;;持續(xù)經(jīng)營不確定性審計意見的增量決策有用性研究——來自財務(wù)困境公司的經(jīng)驗證據(jù)[J];中國工業(yè)經(jīng)濟;2010年02期

4 陳曉,王鑫;股票市場對保留審計意見報告公告的反應(yīng)[J];經(jīng)濟科學;2001年03期

5 王良成;廖義剛;曹強;;政府管制變遷與審計意見監(jiān)管有用性——基于我國SEO管制變遷的實證研究[J];經(jīng)濟科學;2011年02期

6 吳世農(nóng),盧賢義;我國上市公司財務(wù)困境的預測模型研究[J];經(jīng)濟研究;2001年06期

7 張美霞;;我國暫停上市公司審計意見分析[J];中國注冊會計師;2012年02期

8 孫謙;墻偉;;我國上市公司審計質(zhì)量報告[J];會計研究;2011年08期

9 陳靜;上市公司財務(wù)惡化預測的實證分析[J];會計研究;1999年04期

10 邵瑞慶;崔麗娟;;對我國上市公司持續(xù)經(jīng)營不確定性審計意見的分析[J];審計與經(jīng)濟研究;2006年02期

本文編號：1403920