發(fā)布時(shí)間：2018-04-11 16:08

  本文選題：審計(jì)師 + 證券市場(chǎng)�。� 參考：《西南財(cái)經(jīng)大學(xué)》2003年碩士論文

【摘要】： 在我國(guó)獨(dú)立審計(jì)市場(chǎng)發(fā)展的初期，企業(yè)對(duì)于注冊(cè)會(huì)計(jì)師的服務(wù)、尤其是對(duì)高質(zhì)量的會(huì)計(jì)服務(wù)并非出于市場(chǎng)的需要，導(dǎo)致審計(jì)師變更具有很多特點(diǎn)和問(wèn)題。審計(jì)師變更的研究動(dòng)機(jī)何在?因?yàn)樵撌录嬖跐撛诘牟焕?jīng)濟(jì)后果，即被審計(jì)單位管理當(dāng)局有可能通過(guò)變更審計(jì)師行為規(guī)避不利的審計(jì)意見(jiàn)，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，這些都將降低審計(jì)質(zhì)量，被審計(jì)單位的許多問(wèn)題也就隨著主審會(huì)計(jì)師事務(wù)所的變更或妥協(xié)掩藏下來(lái)。資本市場(chǎng)的信息使用者可以通過(guò)審計(jì)師變更事件獲取進(jìn)一步的信息含量以減低自身的信息不對(duì)稱劣勢(shì)，看穿上市公司變更審計(jì)師行為背后的動(dòng)機(jī)。 在發(fā)達(dá)證券市場(chǎng)中，審計(jì)師變更的研究已有幾十年的歷史，研究領(lǐng)域廣泛，碩果累累，但是中國(guó)證券市場(chǎng)上對(duì)于審計(jì)師變更的研究尚處于起步階段。隨著審計(jì)師變更現(xiàn)象的不斷增多和社會(huì)的日益關(guān)注，筆者以我國(guó)20世紀(jì)末的證券審計(jì)市場(chǎng)為基本背景，以描述統(tǒng)計(jì)數(shù)據(jù)為主要研究方法，以變更審計(jì)師的A股上市公司為主要研究對(duì)象，研究了我國(guó)證券市場(chǎng)審計(jì)師變更這一重大事件的特征，動(dòng)因，潛在的不利影響，信息披露以及如何完善獨(dú)立審計(jì)市場(chǎng)，以期為注冊(cè)會(huì)計(jì)師行業(yè)的規(guī)范發(fā)展和證券市場(chǎng)的信息質(zhì)量提高提供一定的證據(jù)和對(duì)策。 全文共分五章： 第一章 國(guó)內(nèi)外關(guān)于審計(jì)師變更的研究 這一章主要對(duì)國(guó)內(nèi)外有關(guān)審計(jì)師變更的研究成果作了一個(gè)簡(jiǎn)單 WP=3 的總結(jié)。發(fā)達(dá)國(guó)家對(duì)審計(jì)師變更的研究已經(jīng)非常成熟了。在國(guó)外的研究中，一般認(rèn)為影響審計(jì)師變更的因素包括審計(jì)意見(jiàn)的類型、公司的財(cái)務(wù)狀況、審計(jì)師級(jí)差、管理當(dāng)局的變更以及審計(jì)服務(wù)定價(jià)等。除了對(duì)審計(jì)師變更動(dòng)因的研究以外，國(guó)外學(xué)者還積極研究了審計(jì)師變更的市場(chǎng)反映。國(guó)內(nèi)對(duì)于審計(jì)師變更的研究在2000年以前還是一片空白，目前已有的研究主要集中在審計(jì)師變更的動(dòng)因研究上。筆者在總結(jié)了國(guó)內(nèi)外已有的有關(guān)審計(jì)師變更的研究的基礎(chǔ)上，提出了中國(guó)證券市場(chǎng)上審計(jì)師變更的研究機(jī)會(huì)，提出將對(duì)審計(jì)師變更的特征、影響因素，披露制度進(jìn)行研究，以及為改善我國(guó)證券審計(jì)市場(chǎng)提出建議。 第二章 審計(jì)關(guān)系分析以及審計(jì)師變更的特征 筆者首先對(duì)目前上市公司與審計(jì)師的關(guān)系以及審計(jì)市場(chǎng)的特征作了簡(jiǎn)要概述，然后分析了我國(guó)證券市場(chǎng)上審計(jì)師變更的特征。通過(guò)對(duì)審計(jì)師變更事例的觀察，筆者發(fā)現(xiàn)，我國(guó)審計(jì)師變更的發(fā)起方幾乎均為上市公司，而非審計(jì)師，也即我們的審計(jì)師變更主要是上市公司發(fā)起的審計(jì)師解聘。筆者對(duì)1997-1999年的110例變更審計(jì)師A股上市公司進(jìn)行統(tǒng)計(jì)發(fā)現(xiàn)，審計(jì)師變更呈上升趨勢(shì)，變更審計(jì)師的上市公司中ST、PT類公司的比例增大、審計(jì)師變更呈現(xiàn)了從大事務(wù)所變到小事務(wù)所的趨勢(shì)。 第三章 我國(guó)證券市場(chǎng)審計(jì)師變更的動(dòng)因分析 在國(guó)內(nèi)外研究的基礎(chǔ)上，筆者結(jié)合我國(guó)證券市場(chǎng)上審計(jì)師變更的特征探討了影響我國(guó)證券市場(chǎng)審計(jì)師變更的因素。筆者先對(duì)造成審計(jì)解聘的影響因素進(jìn)行分析后得到如下結(jié)論：（1）被出具“不清潔”審 WP=4 計(jì)意見(jiàn)的上市公司比被出具“清潔”審計(jì)意見(jiàn)的上市公司更容易變更審計(jì)師；（2）與審計(jì)師為異地的上市公司比審計(jì)師為同地的上市公司更容易發(fā)生審計(jì)師變更；（3）ST、PT類公司比非ST、PT類公司更容易變更審計(jì)師；（4）第一大股東發(fā)生變更的上市公司在第二年更可能變更審計(jì)師。筆者還發(fā)現(xiàn)，在我國(guó)上市公司的再融資動(dòng)機(jī)并非審計(jì)師變更的動(dòng)因。在對(duì)審計(jì)師解聘的動(dòng)因進(jìn)行了較詳細(xì)的考察后，筆者分析了影響審計(jì)師辭聘的因素，發(fā)現(xiàn)訴訟風(fēng)險(xiǎn)是我國(guó)證券市場(chǎng)上導(dǎo)致審計(jì)師辭聘的原因。 考察審計(jì)師變更前后審計(jì)意見(jiàn)的變化特征是本部分的另一個(gè)重要內(nèi)容。筆者對(duì)審計(jì)師變更前后的審計(jì)意見(jiàn)的統(tǒng)計(jì)數(shù)據(jù)進(jìn)行分析，發(fā)現(xiàn)總體來(lái)說(shuō)，審計(jì)師變更前后審計(jì)意見(jiàn)的嚴(yán)重程度并未發(fā)生明顯降低。但是值得注意的是，，筆者同時(shí)也發(fā)現(xiàn)，某些上市公司的確取得了審計(jì)意見(jiàn)的改善，例如在變更前選擇異地審計(jì)師并且在變更后選擇同地審計(jì)師的上市公司審計(jì)意見(jiàn)得到了一定改善；ST、PT類公司審計(jì)師變更后審計(jì)意見(jiàn)的程度有較明顯的緩和。 可見(jiàn)審計(jì)師變更具有潛在的不利影響，因此，監(jiān)管部門有必要采取措施對(duì)這種負(fù)面影響加以控制。一方面，監(jiān)管部門應(yīng)加強(qiáng)對(duì)上市公司關(guān)于審計(jì)師變更信息披露的規(guī)范和監(jiān)管，使信息使用者能從中甄別出具有潛在審計(jì)意見(jiàn)購(gòu)買動(dòng)機(jī)的審計(jì)變更事件；另一方面，監(jiān)管部門還應(yīng)將監(jiān)管重心放到如何成功抑制上市公司意見(jiàn)購(gòu)買動(dòng)機(jī)的成功實(shí)現(xiàn)上。 第四章 審計(jì)師變更的監(jiān)管 WP=5 作為一項(xiàng)重大事項(xiàng)，審計(jì)師變更的發(fā)生應(yīng)向信息使用者披露哪些信息？我國(guó)目前的信息披露要求有哪些？對(duì)審計(jì)師信息披露的監(jiān)管和完善我國(guó)證券審計(jì)市場(chǎng)是本章的主要研究?jī)?nèi)容。筆者首先從監(jiān)管內(nèi)容和監(jiān)管的及時(shí)性討論了美國(guó)相關(guān)監(jiān)管制度的要求，然后探討了我國(guó)審計(jì)師變更的披露制度，發(fā)現(xiàn)我國(guó)的披露制度存在如下不足之處：（1）無(wú)實(shí)質(zhì)性的披露規(guī)定；（2）對(duì)信息披露的及時(shí)性無(wú)嚴(yán)格規(guī)定；（3）審計(jì)師與CSRC缺乏溝通。筆者征對(duì)這三方面提出了自己的建議，以改善審計(jì)師變更信息披露的不對(duì)稱狀況。 以審計(jì)師變更為切入點(diǎn)，分析如何改善我國(guó)證券市場(chǎng)，反過(guò)來(lái)又規(guī)范我國(guó)審計(jì)師變更的行為是本章的另一個(gè)重點(diǎn)。劉峰教授?
[Abstract]:In the early days of China's independent auditing market development, the enterprise for the CPA service, especially the need for high quality accounting service is not out of the market, leading to the auditor change has many characteristics and problems. What is the research motivation of auditor change? Because the event has potential adverse economic consequences, namely the entitys managementregarding may avoid unfavorable behavior through changing auditors audit opinion, or independent auditors to the dismissal of threats to auditor, which will reduce the quality of audit, audit many of the problems also with the auditors of the change or compromise of the capital market information hidden down. Users can obtain the auditor change event the information content further in order to reduce the disadvantage of information asymmetry itself, through listed companies to change the behavior of auditor Motivation.
In the developed securities market, the research of auditor changes has decades of history, research fields, and has made great achievements, but China on the stock market for the study of auditor change is still at the initial stage. With the growing concern about increasing the auditor change and social phenomenon, the author in China at the end of twentieth Century the securities market as the basic background the main research method, to describe the statistical data, in order to change auditors A shares of listed companies as the main research object, study the characteristics of this important event of auditor changes in Chinese securities market dynamics, potential adverse effects, information disclosure and how to improve the independent audit market, in order to provide certain information evidence and Countermeasures the quality of CPA industry and regulate the development of securities market.
The full text is divided into five chapters.
The first chapter of the study on the change of auditors at home and abroad
This chapter mainly makes a simple study on the research results of auditor changes at home and abroad.
WP=3
Summary of the developed countries to study on auditor changes has been very mature. The study abroad in general, that type of influence factors of auditor changes including the audit opinion, the financial situation of the company, the auditor differential, management change and audit services pricing. In addition to the study of motivation to change auditor, foreign scholars positive study of auditor change. The market reflects the domestic research on auditor changes before 2000 is still a blank, the existing research mainly focuses on the motivation of auditor change. Based on the summary of the research on the auditor at home and abroad have been changed on the proposed research opportunities Chinese stock market auditor the proposed the influence factors of characteristics of auditor change research, disclosure system, and to improve China's Securities Audit The court made a suggestion.
The second chapter analysis of audit relationship and the characteristics of auditor change
The author first makes a brief overview of the relationship between listed companies and auditors and the characteristics of the audit market, and then analyzes the characteristics of China's securities market auditor change. By observing the change of the auditor's case, the author found that the initiator of auditor change for almost all listed companies, rather than auditors, namely auditor we change is mainly initiated by the auditor dismissals of listed companies. The author made statistics for 1997-1999 years in 110 cases of auditor A shares of listed companies found that the auditor change is on the rise, change auditors of listed companies ST, PT company, increase the proportion of auditor change presents from the big firms to small firms.
The third chapter analysis of the motivation of the change of the auditor in China's securities market
Based on the research at home and abroad, combining the characteristics of China's securities market auditor change and discusses the influence factors of China's securities market. The auditor changes are firstly analyzed the influence factors of audit after the dismissal of the conclusions are as follows: (1) was issued by the "unclean" trial
WP=4
The audit opinion of the listed companies are more likely to change their auditors than was issued by the "clean" audit opinion of the listed company; (2) and the auditor for off-site listed companies than the same as auditors of listed companies are more likely to change auditors; (3) ST, PT, PT, non ST, easier to change auditors; (4) the first major shareholders of listed companies that changed in second years is more likely to change auditors. The author also found that in China's listed companies re financing motivation motivation is not the auditor change. Were studied in detail in the motivation of auditor dismissals, the author analyzed the influence factors of auditor resignations, found litigation the risk of China's securities market causes of auditor resignations.
Investigation of variation of audit opinion of auditor change is another important content of this part. Statistical data on the audit opinion of the auditor change before and after the author analyzed and found the overall severity of auditor changes before and after the audit opinion did not significantly reduce. But it is worth noting that, the author also found that some of the listed companies there has been improvement in audit opinion, such as changes in the selection and choose the same remote auditor auditor in change of the listed company after the audit opinion has been improved to some extent; ST, significantly easing the audit opinion type PT auditor after the change.
The auditor change has an adverse effect, the potential therefore, regulators need to take measures to control the negative influence. On the one hand, departments should strengthen supervision of listed companies on the auditor change information disclosure regulation and supervision, so that information users can change events with auditing opinion shopping motivation potential from the other screening; on the one hand, authority should put emphasis on how to inhibit the opinion shopping motivation of listed companies successfully.
The fourth chapter of the supervision of auditor change
WP=5
As a major issue, auditor changes which should disclose information to the information users? China's current information disclosure requirements have? Of auditors' Information Disclosure Supervision in China securities market is the main research contents of this chapter. The author starts from the content and timeliness of regulatory supervision of the relevant regulatory discussion of the U.S. the requirements of the system, and then discusses China's auditor change disclosure system, found that China's disclosure system has the following shortcomings: (1) no substantive disclosure provisions; (2) no strict regulations on the timeliness of information disclosure; (3) CSRC auditors and the lack of communication. The author with his suggestions on these three aspects, to improve the disclosure of information asymmetry of auditor change.
Taking auditor change as the breakthrough point, it is another important point of this chapter to analyze how to improve China's securities market, and in turn regulate our auditor's change behavior. Professor Liu Feng?

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前4條

1 饒賽軍;我國(guó)ST公司審計(jì)師變更行為研究[D];暨南大學(xué);2011年

2 徐華英;我國(guó)上市公司審計(jì)師自愿變更實(shí)證研究[D];湖南大學(xué);2007年

3 蘇哲;注冊(cè)會(huì)計(jì)師審計(jì)失敗探究[D];河北大學(xué);2008年

4 余莉姿;審計(jì)師變更對(duì)會(huì)計(jì)穩(wěn)健性的影響研究[D];重慶大學(xué);2012年

本文編號(hào)：1736708