發(fā)布時間：2019-02-24 10:55

【摘要】：近年來,世界各國接連發(fā)生了一系列上市公司財務(wù)欺詐案件,上市公司的形象受到影響的同時使注冊會計師的行業(yè)聲譽受到了前所未有的沖擊,從而引發(fā)了注冊會計師行業(yè)嚴(yán)重的信任危機。人們在剖析和反思注冊會計師有沒有發(fā)現(xiàn)和披露上市公司會計欺詐從而發(fā)生審計失敗的原因時,時常提到的一個問題就是審計師更換與審計質(zhì)量的關(guān)系。于此同時,國內(nèi)外出現(xiàn)了一系列針對注冊會計師行業(yè)的改革舉措,其中一項措施就是強制輪換制度,該問題是近年來監(jiān)管當(dāng)局、學(xué)術(shù)界、實務(wù)界等普遍關(guān)注的一個重要問題。無疑,為了提高審計質(zhì)量,審計師、審計項目負責(zé)人以及事務(wù)所的強制輪換制度已為國內(nèi)外監(jiān)管者所重視或采用。 審計師更換的問題同時引來了審計師具體更換時機問題,但是審計師輪換的時機問題卻沒有引起足夠的重視,并且尚無一致性結(jié)論,因此需要實證證據(jù)評估審計師輪換時機對審計質(zhì)量的影響。本文的主要目的就在于探討在中國的背景下,會計師事務(wù)所更換時機與審計質(zhì)量的關(guān)聯(lián)性,以期為事務(wù)所定期輪換提供一些經(jīng)驗證據(jù)。 本文首先介紹了審計質(zhì)量的涵義和特征,提出了審計質(zhì)量的技術(shù)性特征和獨立性特征。同時本文提出了審計質(zhì)量的影響因素。在第三章對審計師更換與審計質(zhì)量的關(guān)系進行了理論分析,以期對本文下一章的實證做出理論保證。第四章對審計師更換時機與審計質(zhì)量的關(guān)系進行了實證檢驗,以中國上市公司2007年數(shù)據(jù)為基礎(chǔ),對審計師更換時機對審計質(zhì)量的影響進行了實證分析。最后在第五章針對我國實行事務(wù)所強制輪換提出了現(xiàn)實的一些建議。
[Abstract]:In recent years, there have been a series of financial fraud cases of listed companies in the world. The image of listed companies has been affected, and at the same time, the industry reputation of certified public accountants has suffered unprecedented impact. As a result, there is a serious crisis of trust in the CPA industry. When people analyze and reflect on whether CPA has discovered and disclosed the reasons of accounting fraud in listed companies, one of the problems often mentioned is the relationship between auditor change and audit quality. At the same time, a series of reform measures have appeared at home and abroad, one of which is the compulsory rotation system, which is an important issue that has been generally concerned by the regulatory authorities, the academic community and the practical circles in recent years. Undoubtedly, in order to improve the audit quality, the mandatory rotation system of auditors, audit project leaders and firms has been attached importance to or adopted by domestic and foreign regulators. At the same time, the problem of auditors' changing time leads to the specific timing of auditors' change, but the timing of auditor rotation is not paid enough attention to, and there is no consistent conclusion. Therefore, empirical evidence is needed to assess the impact of auditor rotation on audit quality. The main purpose of this paper is to explore the relationship between the timing of the change of accounting firms and the audit quality under the background of China, in order to provide some empirical evidence for the regular rotation of the firms. This paper first introduces the meaning and characteristics of audit quality, and puts forward the technical and independent characteristics of audit quality. At the same time, this paper puts forward the influencing factors of audit quality. In the third chapter, the relationship between auditor change and audit quality is analyzed in order to make theoretical guarantee for the next chapter. The fourth chapter makes an empirical test on the relationship between auditor change opportunity and audit quality. Based on the data of Chinese listed companies in 2007, it makes an empirical analysis of the impact of auditor replacement opportunity on audit quality. Finally, in the fifth chapter, some practical suggestions are put forward for the enforcement of firm rotation in China.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4

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