本文選題：審計(jì)獨(dú)立性　切入點(diǎn)：logistic回歸　出處：《西南交通大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 獨(dú)立審計(jì)起源于受托經(jīng)濟(jì)責(zé)任，隨著股份制的發(fā)展，審計(jì)的需求方已由最初的財(cái)產(chǎn)所有者逐漸擴(kuò)大到了投資者、債權(quán)人、社會(huì)公眾、政府以及其他各利益相關(guān)者，經(jīng)審計(jì)鑒證的財(cái)務(wù)報(bào)告可以幫助這些利益集團(tuán)做出正確的經(jīng)濟(jì)決策。提高審計(jì)質(zhì)量，要從提高審計(jì)人員工作能力和獨(dú)立性兩方面來進(jìn)行。由于審計(jì)人員工作能力較難量化，且《注冊(cè)會(huì)計(jì)師法》規(guī)定，執(zhí)業(yè)的注冊(cè)會(huì)計(jì)師必須通過資格考試且有兩年的從業(yè)經(jīng)驗(yàn)，故本文假定從業(yè)的審計(jì)師均具備足夠的工作能力，從獨(dú)立性的角度來提高審計(jì)質(zhì)量。審計(jì)師對(duì)公司財(cái)務(wù)報(bào)告進(jìn)行獨(dú)立審計(jì)是提高審計(jì)質(zhì)量的關(guān)鍵因素。獨(dú)立性是審計(jì)師的靈魂，是審計(jì)師職業(yè)和執(zhí)業(yè)的基礎(chǔ)。截止2005年底，由中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)所通報(bào)的審計(jì)失敗案例中，明顯由于審計(jì)獨(dú)立性喪失而導(dǎo)致的審計(jì)失敗案例達(dá)到了90％以上，知審計(jì)獨(dú)立性比審計(jì)能力對(duì)審計(jì)質(zhì)量的保證方面具有更重要的作用，而對(duì)審計(jì)獨(dú)立性的研究也具有著重要的理論意義和現(xiàn)實(shí)意義。 本文的研究力圖吸收和發(fā)展國(guó)內(nèi)外有關(guān)審計(jì)獨(dú)立性問題的最新研究成果，在理論分析的基礎(chǔ)上，以我國(guó)截止2005年的A股上市公司的財(cái)務(wù)和其他數(shù)據(jù)作為研究樣本，運(yùn)用因子分析法消除各變量間的多重共線性，進(jìn)而建立對(duì)審計(jì)獨(dú)立性進(jìn)行評(píng)判的多元logistic回歸模型，并根據(jù)此模型決定的高獨(dú)立性的審計(jì)師進(jìn)行由證券交易所主持的審計(jì)招標(biāo)，建立了多重委托代理關(guān)系下的新型審計(jì)委托模式，，進(jìn)而從源頭上對(duì)審計(jì)獨(dú)立性進(jìn)行控制。 論文首先分析了獨(dú)立審計(jì)的產(chǎn)生與發(fā)展的進(jìn)程，確定本文的研究意義和研究?jī)r(jià)值；接著對(duì)審計(jì)獨(dú)立性的各影響因素和當(dāng)前的主要研究方法作了較詳細(xì)的理論分析，為實(shí)證研究做準(zhǔn)備；文章的重點(diǎn)在于實(shí)證部分，目的是從源頭上也就是從對(duì)審計(jì)師的委托開始就對(duì)審計(jì)獨(dú)立性進(jìn)行控制，首先找出對(duì)審計(jì)獨(dú)立性影響顯著的因素，并建立對(duì)審計(jì)獨(dú)立性進(jìn)行評(píng)價(jià)的模型，然后利用被審計(jì)單位的歷史數(shù)據(jù)和評(píng)價(jià)模型，確定出相對(duì)于被審計(jì)單位的高獨(dú)立性的審計(jì)師，進(jìn)行由證券交易所主持的招標(biāo)，并從理論上分析了這種審計(jì)委托模式下的多重委托代理關(guān)系，在實(shí)證部分運(yùn)用了因子分析法，logistic回歸方法以及博弈論的知識(shí)；最后針對(duì)前述研究有針對(duì)性的提出了政策建議，并為后續(xù)研究指出了方向。
[Abstract]:The independent audit originated from fiduciary economic responsibility. With the development of shareholding system, the demand side of audit has gradually expanded from the initial property owners to investors, creditors, the public, the government and other stakeholders. The audited financial report can help these interest groups to make the correct economic decision. To improve the audit quality, it should be carried out from the aspects of improving the auditor's working ability and independence. Because the auditor's working ability is difficult to quantify, Moreover, the CPA Law stipulates that certified public accountants must pass the qualification examination and have two years' experience. Improving audit quality from the angle of independence. Independent audit of company financial report by auditor is the key factor to improve audit quality. Independence is the soul of auditor and the basis of auditor's profession and practice. Of the audit failure cases reported by the China Institute of Certified Public Accountants, the number of audit failures apparently due to the loss of audit independence has reached more than 90%. Knowing that audit independence plays a more important role than audit ability in the assurance of audit quality, the study of audit independence also has important theoretical and practical significance. This paper tries to absorb and develop the latest research results on audit independence at home and abroad. On the basis of theoretical analysis, the financial and other data of A-share listed companies in China as of 2005 are taken as research samples. Factor analysis is used to eliminate the multiple colinearity among variables, and then a multivariate logistic regression model is established to judge the audit independence. According to this model, the auditor with high independence is chosen to conduct the audit bidding conducted by the stock exchange. This paper establishes a new audit entrustment mode under multiple principal-agent relationship, and then controls audit independence from the source. This paper first analyzes the process of the emergence and development of independent audit, determines the significance and research value of this paper, and then makes a detailed theoretical analysis of the influencing factors and main research methods of audit independence. The purpose of this paper is to control the audit independence from the source, that is, from the beginning of the auditor's entrustment, first of all, to find out the factors that have a significant impact on the audit independence. Then using the historical data and evaluation model of the audited unit, the auditor with high independence relative to the audited unit is determined, and the bidding is conducted by the stock exchange. In the empirical part, the logistic regression method of factor analysis and the knowledge of game theory are used. Finally, some policy suggestions are put forward in view of the above research. And pointed out the direction for the follow-up study.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 肖文玲;我國(guó)國(guó)有商業(yè)銀行總分行激勵(lì)約束機(jī)制研究[D];山東大學(xué);2010年

相關(guān)碩士學(xué)位論文 前3條

1 李晴晴;基于委托模式的審計(jì)獨(dú)立性研究[D];天津財(cái)經(jīng)大學(xué);2011年

2 于諾;基于博弈理論下審計(jì)收費(fèi)創(chuàng)新模式研究[D];東華大學(xué);2012年

3 李艷君;審計(jì)風(fēng)險(xiǎn)相關(guān)問題研究[D];長(zhǎng)安大學(xué);2010年

本文編號(hào)：1559261