本文選題：審計(jì)師變更 + 自愿變更��； 參考：《東北大學(xué)》2007年碩士論文

【摘要】：近年來(lái),隨著我國(guó)證券市場(chǎng)的不斷發(fā)展,上市公司變更審計(jì)師的情況時(shí)有發(fā)生,究其原因主要有兩方面,即自愿變更和非自愿變更；其中,自愿性變更審計(jì)師的現(xiàn)象早已引起了監(jiān)管部門、利益相關(guān)者及學(xué)術(shù)界的廣泛重視,因?yàn)樵摲N行為存在潛在的不利經(jīng)濟(jì)后果,即被審計(jì)單位管理當(dāng)局有可能通過變更審計(jì)師行為規(guī)避不利的審計(jì)意見,或是向?qū)徲?jì)師提出解聘威脅來(lái)影響審計(jì)師的獨(dú)立性,甚至出現(xiàn)審計(jì)意見購(gòu)買的現(xiàn)象,這些都將降低審計(jì)質(zhì)量,被審計(jì)單位的許多問題也就隨著審計(jì)師的變更或妥協(xié)掩藏下來(lái),針對(duì)這種行為,監(jiān)管部門做出了不懈的努力,2002年,中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(以下簡(jiǎn)稱“中注協(xié)”)就發(fā)布了一系列針對(duì)審計(jì)師變更的監(jiān)管措施,那么這些監(jiān)管措施到底有無(wú)效應(yīng)呢? 從目前發(fā)現(xiàn)的經(jīng)驗(yàn)證據(jù)以及眾多學(xué)者的研究成果來(lái)看,如果審計(jì)師對(duì)上市公司年度財(cái)務(wù)報(bào)告發(fā)表了“不清潔”審計(jì)意見,上市公司解聘該審計(jì)師的可能性顯著增加,而且在更換了審計(jì)師之后,后任審計(jì)師為上市公司出具的審計(jì)意見的嚴(yán)重程度有所降低。 中注協(xié)2002年出臺(tái)了一系列監(jiān)管政策和具體措施以后,在新的環(huán)境下,審計(jì)師對(duì)審計(jì)師變更的敏感性可能大為增強(qiáng),審計(jì)師變更的成本顯著提高,上市公司通過解聘審計(jì)師以實(shí)現(xiàn)購(gòu)買審計(jì)意見目的的可能性也就很可能相應(yīng)降低了；于是,一個(gè)值得研究的主題是這些監(jiān)管措施綜合而言是否會(huì)影響上市公司或?qū)徲?jì)師的業(yè)務(wù)關(guān)系以及后任審計(jì)師的審計(jì)報(bào)告行為,然而,以往的經(jīng)驗(yàn)關(guān)系在監(jiān)管環(huán)境下是否發(fā)生了變化需要進(jìn)一步的實(shí)證檢驗(yàn)。具體地說,就是“不清潔”審計(jì)意見對(duì)審計(jì)師變更的影響作用有沒有降低?上年度被出具了“不清潔”審計(jì)意見的上市公司在變更了審計(jì)師之后其收到的審計(jì)意見的嚴(yán)重程度是否還會(huì)降低?這種對(duì)中注協(xié)一系列監(jiān)管措施的效應(yīng)檢驗(yàn)有助于為有關(guān)監(jiān)管政策的完善提供必要的依據(jù),實(shí)現(xiàn)了學(xué)術(shù)研究與監(jiān)管工作之間的互動(dòng)作用。 本文收集了我國(guó)A股上市公司2000-2005連續(xù)6年間每年的審計(jì)師和相應(yīng)審計(jì)意見類型的資料信息,然后以2002年為界線,利用兩個(gè)Logistic回歸模型分別作了上述兩種檢驗(yàn),結(jié)果顯示：中注協(xié)在2002年針對(duì)審計(jì)師變更而發(fā)布的一系列監(jiān)管措施總體來(lái)說是有效的,但是其效用需要一定時(shí)間的貫徹和執(zhí)行才能顯現(xiàn)出來(lái)；同時(shí),也得出了一些與經(jīng)驗(yàn)證據(jù)相吻合的結(jié)論。
[Abstract]:In recent years, with the continuous development of China's securities market, the situation of listed companies changing auditors has occurred from time to time. The main reasons are voluntary change and involuntary change. The phenomenon of voluntary change of auditors has already attracted widespread attention from regulators, stakeholders and academia because of the potential adverse economic consequences of this behavior. That is, it is possible for the management of the audited unit to circumvent the adverse audit opinion by changing the auditor's behavior, or to make a threat of dismissal to the auditor to affect the auditor's independence, or even to purchase the audit opinion. These will reduce the quality of the audit, and many of the problems of the audited units will be concealed with the change or compromise of auditors. In response to this behavior, the regulatory authorities have made unremitting efforts. In 2002, The China Institute of Certified Public Accountants (hereinafter referred to as the "China Annotation Association") has issued a series of regulatory measures aimed at auditor changes. From the empirical evidence found so far and the research results of many scholars, if the auditor issued an "unclean" audit opinion on the annual financial report of the listed company, the possibility of the listed company to dismiss the auditor increased significantly. Moreover, after the change of auditors, the severity of the audit opinions issued by the subsequent auditors for the listed companies has been reduced. With the introduction of a series of regulatory policies and specific measures in 2002, the sensitivity of auditors to auditor changes may be greatly enhanced in the new environment, and the cost of auditor changes will increase significantly. The possibility that a listed company may be able to achieve the purpose of purchasing an audit opinion by dismissing its auditor is likely to be reduced accordingly; as a result, One topic worth studying is whether these regulatory measures, taken together, affect the business relationships of listed companies or auditors and the behavior of the audit reports of the subsequent auditors, however, Whether the previous empirical relationship has changed in the regulatory environment needs further empirical test. Specifically, is the impact of "unclean" audit opinions on auditor changes reduced? Will the severity of audit opinions received by listed companies that issued "unclean" audit opinions last year decrease after the auditors have been changed? This kind of effect test to a series of supervision measures of the association will help to provide the necessary basis for the improvement of the relevant regulatory policy and realize the interaction between academic research and supervision work. This paper collects the information of auditors and corresponding audit opinions of A share listed companies in China for six consecutive years from 2000 to 2005. Then, taking 2002 as the boundary, two Logistic regression models are used to make the above two kinds of tests, respectively. The results show that the series of regulatory measures issued by the China Annotation Association in 2002 in response to auditor changes are generally effective, but their effectiveness will take some time to be implemented and enforced. At the same time, Some conclusions consistent with empirical evidence are also drawn.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

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