本文選題：整合審計(jì)　切入點(diǎn)：連續(xù)整合審計(jì)年限　出處：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在2010年發(fā)布的《企業(yè)內(nèi)部控制審計(jì)指引》中明確規(guī)定了我國(guó)滬深主板上市公司要從2012年初開始全面進(jìn)行內(nèi)部控制審計(jì),這已經(jīng)被作為一種強(qiáng)制性的規(guī)定和要求被提出來。其中還提到:“會(huì)計(jì)師事務(wù)所可以將內(nèi)部控制審計(jì)或財(cái)務(wù)報(bào)表審計(jì)兩項(xiàng)審計(jì)業(yè)務(wù)對(duì)不同上市公司分別開展,也可以對(duì)同一家上市公司同時(shí)進(jìn)行。”中國(guó)注冊(cè)師會(huì)計(jì)協(xié)會(huì)也認(rèn)為內(nèi)部控制審計(jì)的開展對(duì)財(cái)務(wù)報(bào)表審計(jì)具有極大的促進(jìn)作用,將兩者進(jìn)行整合,會(huì)推進(jìn)審計(jì)行業(yè)的前進(jìn)。而美國(guó)相關(guān)部門要求上市公司在聘請(qǐng)會(huì)計(jì)師事務(wù)所進(jìn)行財(cái)務(wù)報(bào)表審計(jì)時(shí),不能聘請(qǐng)其他事務(wù)所進(jìn)行內(nèi)部控制審計(jì),這兩項(xiàng)審計(jì)業(yè)務(wù)必須由同一家會(huì)計(jì)師事務(wù)所承擔(dān)。我國(guó)的整合審計(jì)與美國(guó)不同,是非強(qiáng)制實(shí)施的,這就出現(xiàn)了具有中國(guó)特色的非整合審計(jì)方式。那么對(duì)于整合審計(jì)與非整合審計(jì)這兩種審計(jì)方式,究竟哪一種會(huì)獲取更高的財(cái)務(wù)報(bào)表審計(jì)質(zhì)量呢?我們有必要對(duì)此進(jìn)行探討。對(duì)于由同一家會(huì)計(jì)師事務(wù)所連續(xù)實(shí)施整合審計(jì)的上市公司來說,事務(wù)所提供的財(cái)務(wù)報(bào)表審計(jì)質(zhì)量又是否會(huì)隨其連續(xù)整合審計(jì)年限的增加而提高呢?這是本文擬解決的主要問題。本文采用規(guī)范分析和實(shí)證分析的研究方法,對(duì)國(guó)內(nèi)外有關(guān)財(cái)務(wù)報(bào)表審計(jì)質(zhì)量、整合審計(jì)的概念,整合審計(jì)的實(shí)施效果的研究進(jìn)行了總結(jié),運(yùn)用委托代理理論、風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論、系統(tǒng)協(xié)同效應(yīng)理論、制度變遷理論和范圍經(jīng)濟(jì)中知識(shí)溢出理論,對(duì)整合審計(jì)和非整合審計(jì)以及同一會(huì)計(jì)師事務(wù)所連續(xù)整合審計(jì)年限與財(cái)務(wù)報(bào)表審計(jì)質(zhì)量之間的關(guān)系進(jìn)行了分析。以2012年-2015年在滬深主板上市的企業(yè)的數(shù)據(jù)為樣本,采用回歸分析方法,借鑒修正的Jones模型中的橫截面模型,用可操縱盈余管理的絕對(duì)值替代財(cái)務(wù)報(bào)表審計(jì)質(zhì)量這一變量,實(shí)證研究整合審計(jì)及連續(xù)整合審計(jì)年限對(duì)盈余管理程度的影響。研究發(fā)現(xiàn):(1)盈余管理程度與企業(yè)實(shí)施整合審計(jì)之間呈現(xiàn)出顯著的反向變動(dòng)關(guān)系,即整合審計(jì)大大提高了上市公司的財(cái)務(wù)報(bào)表審計(jì)質(zhì)量水平,說明企業(yè)實(shí)施整合審計(jì)相較于實(shí)施非整合審計(jì)能獲取更高的財(cái)務(wù)報(bào)告可信度,整合審計(jì)大大提高了上市公司的財(cái)務(wù)報(bào)表審計(jì)質(zhì)量水平。(2)盈余管理程度與會(huì)計(jì)師事務(wù)所連續(xù)開展整合審計(jì)的年限之間存在顯著的反向變動(dòng)關(guān)系,說明在短時(shí)間內(nèi),由同一家會(huì)計(jì)師事務(wù)所連續(xù)提供整合審計(jì)這種方式能使知識(shí)溢出效應(yīng)和系統(tǒng)協(xié)同效應(yīng)得到最大的發(fā)揮,充分利用了審計(jì)資源,大大提高了審計(jì)效果�；谏鲜鼋Y(jié)論,本文提出整合審計(jì)由自愿實(shí)施向強(qiáng)制實(shí)施過渡等相關(guān)建議。
[Abstract]:In the "Internal Control Audit guidelines for Enterprises" issued on 2010, it is clearly stipulated that the listed companies of the Shanghai and Shenzhen main Board shall conduct the internal control audit in an all-round way from early 2012. This has been put forward as a mandatory regulation and requirement. It is also mentioned that: "Accounting firms can carry out two audit services, namely, internal control audit or financial statement audit, for different listed companies." We can also carry out the same listed company at the same time. "the Chinese Association of Certified Accountants also believes that the development of internal control audit plays a great role in promoting the audit of financial statements and integrating the two. It will push the audit industry forward. And the relevant departments in the United States require listed companies not to hire other firms to conduct internal control audits when they employ accounting firms to audit their financial statements. These two audit activities must be undertaken by the same accounting firm. Unlike in the United States, the integrated audit in China is not compulsory. There is an unconformity audit mode with Chinese characteristics. So which one of the two audit methods can obtain higher audit quality of financial statements? It is necessary to discuss this. For the listed companies which carry out the continuous integrated audit by the same accounting firm, will the audit quality of the financial statements provided by the firm improve with the increase of the number of years of continuous integrated audit? This is the main problem to be solved in this paper. By using normative analysis and empirical analysis, this paper summarizes the research on the audit quality of financial statements, the concept of integrated audit, and the implementation effect of integrated audit at home and abroad. Using principal-agent theory, risk-oriented audit theory, system synergy theory, institutional change theory and knowledge spillover theory in scope economy, This paper analyzes the relationship between the audit years of integrated audit and unconformity audit and the audit quality of financial statements. The data of enterprises listed on Shanghai and Shenzhen main Board from 2012 to 2015 are taken as samples. By means of regression analysis and using the cross-section model of modified Jones model for reference, the absolute value of manipulable earnings management is used to replace the variable of audit quality of financial statements. The empirical study shows that the relationship between the degree of earnings management and the degree of earnings management and the implementation of integrated audit shows a significant reverse change relationship between the number of years of integrated audit and the degree of continuous integration audit. That is, integrated audit greatly improves the quality of financial statement audit of listed companies, which shows that the implementation of integrated audit can obtain higher credibility of financial reports than that of non-integrated audit. The level of audit quality of financial statements of listed companies is greatly improved by integrated audit. (2) there is a significant reverse change relationship between the degree of earnings management and the number of years of continuous integrated audit by accounting firms, which indicates that in a short period of time, The continuous provision of integrated audit by the same accounting firm can maximize the spillover effect of knowledge and system synergy, make full use of audit resources, and greatly improve the audit effect. This paper puts forward some related suggestions such as the transition from voluntary implementation to compulsory implementation of integrated audit.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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