本文選題：審計對象　切入點：審計獨立性　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】： 本文首先回顧了審計的由來，從審計的由來中了解審計的作用，注冊會計師審計可以增強除責任方之外的預(yù)期使用者對被審計對象信息的信任程度，具有鑒證、保護和證明的作用。審計獨立性在保證審計發(fā)揮鑒證、保護和證明作用的時候起到了核心靈魂的作用。審計獨立性研究目的就是找出可能損害審計獨立性的因素。前人對此有很多研究但是結(jié)論不一。本文試圖綜合影響審計獨立性的影響因素，通過數(shù)據(jù)證明其影響。重點研究股東特征和董事會特征兩類審計對象特征對審計獨立性的影響。 接下來本文從國內(nèi)外文獻的研究中尋找可能影響審計獨立性的因素。這些因素有些已經(jīng)被證實了，比如與審計相沖突的非審計服務(wù)業(yè)務(wù)。有些因素還不能被確定，比如被審計單位董事會制度。本文篩選了很多影響因素，為從中抽象出自變量做好準備。 第三部分對可能影響審計獨立性的因素進行了抽象并轉(zhuǎn)換成了自變量，共抽象出17個自變量，當然后文在使用時會考慮刪減。在前人研究的基礎(chǔ)上選擇了兩類因變量。本文重點對操作性應(yīng)計利潤模型的優(yōu)劣進行了評價，并選出適合本文研究的模型。 第四部分在前文的基礎(chǔ)工作之上進行了實證分析。得到了支持部分假設(shè)的證據(jù)。獨立董事制度的建立有效地監(jiān)督了公司的經(jīng)營，維護了注冊會計師的審計獨立性。第一大股東是非國有法人股促進了注冊會計師的審計獨立性。 本文通過以上研究取得了較好的結(jié)果，但是仍有許多地方需要改進。
[Abstract]:This paper first reviews the origin of the audit, from the origin of the audit to understand the role of the audit, CPA audit can enhance the expected users other than the responsible party to the information of the subject of the audit of the degree of trust, with authentication, The role of protection and certification. Audit independence serves as an assurance of audit. The purpose of the audit independence research is to find out the factors that may damage the audit independence. There are many studies on it, but the conclusions are different. This paper tries to synthesize the influence of audit independence. Influencing factors of audit independence, Through the data to prove its influence, this paper focuses on the impact of the shareholder characteristics and the board characteristics on the audit independence. Then this paper looks for the factors that may affect the audit independence from the domestic and foreign literature. Some of these factors have been proved, such as non-audit services that conflict with audit. Some factors can not be determined. For example, the system of the board of directors of the audited unit. The third part abstracts the factors that may affect the audit independence and transforms them into independent variables, and abstracts 17 independent variables. On the basis of previous studies, two kinds of dependent variables are selected. This paper mainly evaluates the advantages and disadvantages of the operational accrual profit model, and selects the model suitable for this study. The 4th part has carried on the empirical analysis on the basis of the previous work, obtained the evidence which supports some hypotheses. The establishment of the independent director system effectively supervises the management of the company. It maintains the audit independence of CPA. The first shareholder is non-state-owned legal person stock to promote the audit independence of CPA. Good results have been obtained through the above studies, but there are still many areas to be improved.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前3條

1 鄒瑜;現(xiàn)代企業(yè)制度下內(nèi)部審計機制的研究[D];沈陽理工大學(xué);2010年

2 王艷萍;公司治理結(jié)構(gòu)與審計獨立性研究[D];南昌大學(xué);2011年

3 薩日娜;公司治理結(jié)構(gòu)對審計獨立性影響的實證研究[D];西南財經(jīng)大學(xué);2009年

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本文編號：1574943