發(fā)布時(shí)間：2018-06-09 15:58

  本文選題：審計(jì)質(zhì)量 + 證券資格會(huì)計(jì)師事務(wù)所��； 參考：《杭州電子科技大學(xué)》2014年碩士論文

【摘要】：審計(jì)質(zhì)量的高低不僅關(guān)系著會(huì)計(jì)師事務(wù)所的發(fā)展前景，而且對(duì)于推動(dòng)資本市場(chǎng)的發(fā)展有著十分重要的意義。近些年，國內(nèi)外發(fā)生的一系列審計(jì)失敗的案例使得審計(jì)質(zhì)量日益受到理論界和實(shí)務(wù)界的關(guān)注，如何提高審計(jì)質(zhì)量成為當(dāng)前審計(jì)領(lǐng)域的一個(gè)研究熱點(diǎn)。審計(jì)質(zhì)量很大程度上決定于會(huì)計(jì)師事務(wù)所的獨(dú)立性和專業(yè)勝任能力。會(huì)計(jì)師事務(wù)所行業(yè)專門化對(duì)于提高專業(yè)勝任能力有著重要的作用，對(duì)于這點(diǎn)國外的許多相關(guān)文獻(xiàn)己經(jīng)得出了類似的結(jié)論。在我國不成熟的資本市場(chǎng)，會(huì)計(jì)師事務(wù)所行業(yè)專門化是否有助于提高我國的審計(jì)質(zhì)量，還沒有達(dá)成一致的意見。 財(cái)政部在2007年5月26日發(fā)布了《中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)關(guān)于推動(dòng)會(huì)計(jì)師事務(wù)所做大做強(qiáng)的意見》,2009年10月12日，國務(wù)院辦公廳以國辦發(fā)[2009]56號(hào)的形式轉(zhuǎn)發(fā)了財(cái)政部的這一文件，指出事務(wù)所應(yīng)為企業(yè)的規(guī)�；�發(fā)展提供相應(yīng)的專業(yè)服務(wù)，致力于實(shí)現(xiàn)事務(wù)所的做大做強(qiáng)，走向國際的目標(biāo)。其中規(guī)模化是基礎(chǔ)，行業(yè)專門化是核心，國際化是標(biāo)桿。中注協(xié)在2010年11月1日發(fā)布了《中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則》,并于2012年1月1日正式實(shí)行，新準(zhǔn)則將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念全面徹底地貫徹到整個(gè)準(zhǔn)則體系之中,要求會(huì)計(jì)師事務(wù)所將了解被審計(jì)單位及其環(huán)境作為實(shí)施審計(jì)程序的第一步。在這樣的背景下，本文選取2010年至2012年三年的A股市場(chǎng)上市公司為樣本，以證券資格會(huì)計(jì)師事務(wù)所為例，，運(yùn)用多元線性回歸的方法，對(duì)會(huì)計(jì)師事務(wù)所行業(yè)專門化與審計(jì)質(zhì)量的相關(guān)性進(jìn)行了實(shí)證研究。 通過廣泛閱讀和歸納總結(jié)國內(nèi)外學(xué)者的相關(guān)文獻(xiàn)，結(jié)合競(jìng)爭(zhēng)優(yōu)勢(shì)理論、委托代理理論和信息不對(duì)稱理論等理論，提出以下假設(shè)：(1)對(duì)于會(huì)計(jì)師事務(wù)所而言，行業(yè)專門化與審計(jì)質(zhì)量正相關(guān)；(2)與較小規(guī)模會(huì)計(jì)師事務(wù)所相比，較大規(guī)模會(huì)計(jì)師事務(wù)所與審計(jì)質(zhì)量表現(xiàn)出更為顯著的正相關(guān)關(guān)系。進(jìn)而對(duì)研究樣本通過描述性統(tǒng)計(jì)分析、相關(guān)性檢驗(yàn)和多元線性回歸分析，對(duì)上述假設(shè)一一進(jìn)行了驗(yàn)證，得出一致的結(jié)論，并得出以下研究建議：(1)引導(dǎo)和擴(kuò)大資本市場(chǎng)中各方對(duì)高質(zhì)量審計(jì)服務(wù)的自發(fā)需求；(2)完善法律法規(guī)，加強(qiáng)監(jiān)管與處罰力度；(3)會(huì)計(jì)師事務(wù)所在發(fā)展規(guī)模的同時(shí)，更應(yīng)注重行業(yè)專門化的發(fā)展；(4)鼓勵(lì)較小規(guī)模會(huì)計(jì)師事務(wù)所行業(yè)專門化戰(zhàn)略的發(fā)展。 本文的創(chuàng)新之處在于一是將會(huì)計(jì)師事務(wù)所行業(yè)專門化的涵義進(jìn)行了擴(kuò)充，分為某一會(huì)計(jì)師事務(wù)所層面和事務(wù)所整個(gè)行業(yè)發(fā)展的層面來定義行業(yè)專門化；二是以往相關(guān)學(xué)者多采用可操縱性應(yīng)計(jì)利潤（DA）作為審計(jì)質(zhì)量的替代衡量指標(biāo)，而本文采用審計(jì)費(fèi)用作為審計(jì)質(zhì)量的替代衡量指標(biāo)進(jìn)行研究。
[Abstract]:The audit quality is not only related to the development prospects of accounting firms, but also plays an important role in promoting the development of capital market. In recent years, a series of audit failure cases have occurred at home and abroad, which make audit quality more and more concerned by theoretical and practical circles. How to improve audit quality has become a research hotspot in the field of audit. Audit quality largely depends on the independence and professional competence of accounting firms. The specialization of accounting firms plays an important role in improving professional competence. In our country's immature capital market, whether the specialization of accounting firm industry will help to improve the audit quality of our country, On May 26, 2007, the Ministry of Finance released the "opinions of the Chinese Institute of Certified Public Accountants on promoting the size and strength of Accounting firms", October 12, 2009. The General Office of the State Council forwarded this document of the Ministry of Finance in the form of the State Office [2009] 56, pointing out that the firm should provide corresponding professional services for the development of enterprises on a large scale, and devote itself to the realization of the firm's goal of becoming bigger and stronger and moving towards the international level. Scale is the basis, industry specialization is the core, internationalization is the benchmark. On Nov 1, 2010, the Chinese Certified Public Accountants auditing Standards were issued and formally implemented on January 1, 2012. The new standards comprehensively and thoroughly implement the risk-based audit concept into the whole standard system. Accounting firms are required to understand the audited unit and its environment as a first step in implementing the audit process. Under this background, this paper selects the A share market listed companies from 2010 to 2012 as the sample, takes the securities qualification accounting firm as an example, uses the multivariate linear regression method. This paper makes an empirical study on the correlation between the specialization of accounting firms and audit quality. Through extensive reading and summing up the relevant literature of domestic and foreign scholars, combining with the theory of competitive advantage, Principal-agent theory and information asymmetry theory, the following assumptions are put forward: for accounting firms, industry specialization is positively related to audit quality) compared with smaller accounting firms, Large-scale accounting firms and audit quality showed a more significant positive correlation. Then, through descriptive statistical analysis, correlation test and multivariate linear regression analysis, the above hypotheses are verified one by one, and a consistent conclusion is reached. We also draw the following research recommendations: 1) to guide and expand the spontaneous demand for high-quality audit services from all parties in the capital market. (2) to improve laws and regulations, strengthen supervision and punishment, and strengthen supervision and punishment.) while developing the scale of accounting firms, We should pay more attention to the development of industry specialization. (4) encourage the development of the industry specialization strategy of small scale accounting firms. The innovation of this paper lies in the expansion of the meaning of the specialization of accounting firms. It is divided into one accounting firm level and the whole industry development level to define the specialization of the industry; the second is that the relevant scholars used the maneuverability accrual profit DAA as the alternative measure of audit quality in the past. In this paper, the audit cost is used as an alternative measure of audit quality.
【學(xué)位授予單位】：杭州電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F239.4

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