【摘要】： 國(guó)際會(huì)計(jì)師事務(wù)所和國(guó)內(nèi)會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量的差別,一直是人們關(guān)注的焦點(diǎn)。一方面,國(guó)際會(huì)計(jì)師事務(wù)所以其先進(jìn)的內(nèi)部管理、專業(yè)技術(shù)和執(zhí)業(yè)經(jīng)驗(yàn)深得信任;另一方面,國(guó)際會(huì)計(jì)師事務(wù)所在中國(guó)也不斷出現(xiàn)一些審計(jì)失誤的案例,使人們對(duì)國(guó)際會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量是否值得充分信賴也產(chǎn)生了疑問(wèn)。因此,本文所要研究的問(wèn)題是:在我國(guó)的審計(jì)市場(chǎng)中,國(guó)際會(huì)計(jì)師事務(wù)所(以四大為代表)與國(guó)內(nèi)會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量是否存在顯著性的差異,如果存在,那么這種差距是否在不斷縮小?對(duì)這一問(wèn)題的研究將有助于我們正確了解國(guó)際四大所和國(guó)內(nèi)所在我國(guó)審計(jì)市場(chǎng)的地位,以及正確處理兩者之間的關(guān)系。 本文首先闡述了研究的背景與目的,再通過(guò)對(duì)有關(guān)會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的研究文獻(xiàn)的回顧與歸納,分析了國(guó)內(nèi)外研究的現(xiàn)況。然后,在實(shí)證研究部分對(duì)國(guó)際四大會(huì)計(jì)師事務(wù)所和國(guó)內(nèi)會(huì)計(jì)師事務(wù)所的現(xiàn)狀加以比較分析,發(fā)現(xiàn)市場(chǎng)對(duì)國(guó)際四大會(huì)計(jì)師事務(wù)所表現(xiàn)出了更高的認(rèn)同。再進(jìn)行回歸分析,采用盈余管理程度來(lái)作為審計(jì)質(zhì)量的替代指標(biāo),選取了2002-2006年度被出具標(biāo)準(zhǔn)無(wú)保留審計(jì)意見的上市公司,利用截面修正的Jones模型進(jìn)行多元回歸分析,得出我國(guó)上市公司的包含線下項(xiàng)目的可控應(yīng)計(jì)利潤(rùn)程度,通過(guò)比較經(jīng)四大所和國(guó)內(nèi)所審計(jì)的上市公司的可控應(yīng)計(jì)利潤(rùn)程度從而得出四大所和國(guó)內(nèi)所的審計(jì)質(zhì)量未存在顯著性差異的結(jié)論。針對(duì)以上實(shí)證分析的結(jié)果,從審計(jì)市場(chǎng)、客體、主體三個(gè)方面討論了該結(jié)果產(chǎn)生的原因,從理論上對(duì)實(shí)證分析的結(jié)果加以論證。最后得出本文的結(jié)論與建議。
[Abstract]:The difference of audit quality between international accounting firms and domestic accounting firms has always been the focus of attention. On the one hand, international accounting firms are deeply trusted by their advanced internal management, professional technology and professional experience; On the other hand, there are some cases of audit errors in China, which makes people doubt whether the audit quality of international accounting firms is worthy of full trust. Therefore, the question to be studied in this paper is whether there is a significant difference between the audit quality of international accounting firms (represented by the four major accounting firms) and that of domestic accounting firms in the audit market of our country, and if so, whether there are significant differences in the audit quality between the international accounting firms and the domestic accounting firms. So is the gap narrowing? The research on this problem will help us to understand correctly the position of the four international institutes and the domestic audit market in our country, as well as to deal with the relationship between the two correctly. This paper first describes the background and purpose of the research, and then through the review and induction of the research literature on the audit quality of accounting firms, analyzes the current research situation at home and abroad. Then, in the empirical research part of the international four accounting firms and domestic accounting firms to compare and analyze the current situation, found that the market has shown a higher recognition of the international four accounting firms. Then regression analysis is carried out, the earnings management degree is adopted as the substitute index of audit quality, and the listed companies issued standard unqualified audit opinion in 2002-2006 are selected, and the cross-section modified Jones model is used to carry out multivariate regression analysis. We get the controllable accrual profit degree of the listed companies in our country. By comparing the controllable accrual profit degree between the four major companies and the domestic listed companies, it is concluded that there is no significant difference in the audit quality between the four major companies and the domestic companies. In view of the results of the above empirical analysis, this paper discusses the causes of the results from three aspects of audit market, object and subject, and proves the results of the empirical analysis theoretically. Finally, the conclusions and suggestions of this paper are obtained.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

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