本文選題：整合審計　切入點：連續(xù)整合審計年限　出處：《河北經(jīng)貿(mào)大學》2017年碩士論文　論文類型：學位論文

【摘要】：在2010年發(fā)布的《企業(yè)內(nèi)部控制審計指引》中明確規(guī)定了我國滬深主板上市公司要從2012年初開始全面進行內(nèi)部控制審計,這已經(jīng)被作為一種強制性的規(guī)定和要求被提出來。其中還提到:“會計師事務所可以將內(nèi)部控制審計或財務報表審計兩項審計業(yè)務對不同上市公司分別開展,也可以對同一家上市公司同時進行。”中國注冊師會計協(xié)會也認為內(nèi)部控制審計的開展對財務報表審計具有極大的促進作用,將兩者進行整合,會推進審計行業(yè)的前進。而美國相關部門要求上市公司在聘請會計師事務所進行財務報表審計時,不能聘請其他事務所進行內(nèi)部控制審計,這兩項審計業(yè)務必須由同一家會計師事務所承擔。我國的整合審計與美國不同,是非強制實施的,這就出現(xiàn)了具有中國特色的非整合審計方式。那么對于整合審計與非整合審計這兩種審計方式,究竟哪一種會獲取更高的財務報表審計質量呢?我們有必要對此進行探討。對于由同一家會計師事務所連續(xù)實施整合審計的上市公司來說,事務所提供的財務報表審計質量又是否會隨其連續(xù)整合審計年限的增加而提高呢?這是本文擬解決的主要問題。本文采用規(guī)范分析和實證分析的研究方法,對國內(nèi)外有關財務報表審計質量、整合審計的概念,整合審計的實施效果的研究進行了總結,運用委托代理理論、風險導向審計理論、系統(tǒng)協(xié)同效應理論、制度變遷理論和范圍經(jīng)濟中知識溢出理論,對整合審計和非整合審計以及同一會計師事務所連續(xù)整合審計年限與財務報表審計質量之間的關系進行了分析。以2012年-2015年在滬深主板上市的企業(yè)的數(shù)據(jù)為樣本,采用回歸分析方法,借鑒修正的Jones模型中的橫截面模型,用可操縱盈余管理的絕對值替代財務報表審計質量這一變量,實證研究整合審計及連續(xù)整合審計年限對盈余管理程度的影響。研究發(fā)現(xiàn):(1)盈余管理程度與企業(yè)實施整合審計之間呈現(xiàn)出顯著的反向變動關系,即整合審計大大提高了上市公司的財務報表審計質量水平,說明企業(yè)實施整合審計相較于實施非整合審計能獲取更高的財務報告可信度,整合審計大大提高了上市公司的財務報表審計質量水平。(2)盈余管理程度與會計師事務所連續(xù)開展整合審計的年限之間存在顯著的反向變動關系,說明在短時間內(nèi),由同一家會計師事務所連續(xù)提供整合審計這種方式能使知識溢出效應和系統(tǒng)協(xié)同效應得到最大的發(fā)揮,充分利用了審計資源,大大提高了審計效果。基于上述結論,本文提出整合審計由自愿實施向強制實施過渡等相關建議。
[Abstract]:In the "Internal Control Audit guidelines for Enterprises" issued on 2010, it is clearly stipulated that the listed companies of the Shanghai and Shenzhen main Board shall conduct the internal control audit in an all-round way from early 2012. This has been put forward as a mandatory regulation and requirement. It is also mentioned that: "Accounting firms can carry out two audit services, namely, internal control audit or financial statement audit, for different listed companies." We can also carry out the same listed company at the same time. "the Chinese Association of Certified Accountants also believes that the development of internal control audit plays a great role in promoting the audit of financial statements and integrating the two. It will push the audit industry forward. And the relevant departments in the United States require listed companies not to hire other firms to conduct internal control audits when they employ accounting firms to audit their financial statements. These two audit activities must be undertaken by the same accounting firm. Unlike in the United States, the integrated audit in China is not compulsory. There is an unconformity audit mode with Chinese characteristics. So which one of the two audit methods can obtain higher audit quality of financial statements? It is necessary to discuss this. For the listed companies which carry out the continuous integrated audit by the same accounting firm, will the audit quality of the financial statements provided by the firm improve with the increase of the number of years of continuous integrated audit? This is the main problem to be solved in this paper. By using normative analysis and empirical analysis, this paper summarizes the research on the audit quality of financial statements, the concept of integrated audit, and the implementation effect of integrated audit at home and abroad. Using principal-agent theory, risk-oriented audit theory, system synergy theory, institutional change theory and knowledge spillover theory in scope economy, This paper analyzes the relationship between the audit years of integrated audit and unconformity audit and the audit quality of financial statements. The data of enterprises listed on Shanghai and Shenzhen main Board from 2012 to 2015 are taken as samples. By means of regression analysis and using the cross-section model of modified Jones model for reference, the absolute value of manipulable earnings management is used to replace the variable of audit quality of financial statements. The empirical study shows that the relationship between the degree of earnings management and the degree of earnings management and the implementation of integrated audit shows a significant reverse change relationship between the number of years of integrated audit and the degree of continuous integration audit. That is, integrated audit greatly improves the quality of financial statement audit of listed companies, which shows that the implementation of integrated audit can obtain higher credibility of financial reports than that of non-integrated audit. The level of audit quality of financial statements of listed companies is greatly improved by integrated audit. (2) there is a significant reverse change relationship between the degree of earnings management and the number of years of continuous integrated audit by accounting firms, which indicates that in a short period of time, The continuous provision of integrated audit by the same accounting firm can maximize the spillover effect of knowledge and system synergy, make full use of audit resources, and greatly improve the audit effect. This paper puts forward some related suggestions such as the transition from voluntary implementation to compulsory implementation of integrated audit.
【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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