行政处罚对事务所审计意见和审计收费影响研究

发布时间：2018-02-25 08:40

本文关键词： 行政处罚审计意见审计收费事务所规模处罚严厉程度　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着资本市场的发展,不同主体对审计的需求越来越大,要求也越来越高,注册会计师在提高资本市场信息质量方面的作用越来越重要,作为审计主体的会计师事务所自然也受到了更多的关注。但是注册会计师行业所具有的特性导致了审计失败发生的可能性。近年来在中外市场上发生的一系列与财务舞弊相关的审计失败案件,严重的扰乱了资本市场的秩序,也给投资者造成了很大的损失,各个国家都试图采取措施提高监管水平来降低审计失败发生的可能性。我国的注册会计师行业监管经历了四个阶段,目前处于以政府监督为主,行业自律为辅的阶段。政府主要通过对有违规行为的事务所进行处罚的方式来提高审计质量。行政处罚从理论上讲,是通过声誉机制、威慑和教育机制以及监管机制来提高审计质量。但是我国市场上行政处罚的力度偏低,而且具有滞后性,所以行政处罚是否能如人们所愿提高审计质量就成为利益相关者十分关注的问题。在这样的现实背景下,研究行政处罚对审计意见和审计收费的影响具有双重价值,即理论价值和现实意义。本文以2001-2013年间被证监会处罚的会计师事务所审计上市公司为研究样本,以受罚前后三年为样本区间,检验了审计监管引发的会计师事务所声誉损害对其出具审计意见类型和审计收费的影响。研究发现,整体上,样本公司被出具非标准审计意见的概率呈下降趋势,审计收费呈上升趋势。在采用未被处罚事务所审计公司为配对组样本后,研究发现,两组样本在处罚年度前后出具非标准审计意见的概率和审计收费的变化没有显著差别。将样本按照事务所规模分为大所、中所和小所组,依次进行检验,并且按照处罚严厉程度进一步细分为三类样本进行检验,发现了类似的研究结果。研究表明,监管部门对问题会计师事务所的行政处罚并没有明显改善审计质量,市场亦未对声誉遭受损害的会计师事务所给与特别惩罚。处于转型经济的中国审计市场,政府对审计市场行政监管的有效性有待提高,监管方法有待改善,监管力度有待加强。
[Abstract]:With the development of capital market, the demand of different subjects for audit is increasing, and the requirement of CPA is becoming higher and higher. The role of CPA in improving the information quality of capital market is becoming more and more important. Accounting firms, as the main body of audit, naturally have received more attention. However, the characteristics of CPA industry have led to the possibility of audit failure. In recent years, a series of audit failures have occurred in the Chinese and foreign markets. Audit failures related to financial fraud, It seriously disturbed the order of the capital market, and also caused great losses to investors. All countries are trying to take measures to improve the level of supervision to reduce the possibility of audit failure. The stage of industry self-discipline being supplementary. The government mainly improves the audit quality by punishing the firms that violate the regulations. In theory, the administrative punishment is through the reputation mechanism. Deterrence, education and supervision mechanisms are used to improve audit quality. However, the intensity of administrative penalties in the Chinese market is on the low side and is lagging behind. Therefore, whether the administrative punishment can improve the audit quality as people wish has become an issue of great concern to stakeholders. In such a realistic background, it is of dual value to study the impact of administrative punishment on audit opinions and audit fees. That is, the theoretical value and practical significance. This paper takes the audit of listed companies by the CSRC from 2001 to 2013 as the research sample, and takes the three years before and after the penalty as the sample interval. This paper examines the influence of reputation damage caused by audit supervision on the types of audit opinions and audit fees. The results show that, overall, the probability of sample companies being issued non-standard audit opinions shows a decreasing trend. Audit fees are on the rise. After using unpunished firms as paired samples, the study found, There is no significant difference between the probability of issuing a non-standard audit opinion and the change of audit fees before and after the punishment year. The samples are divided into large, medium and small stations according to the size of the firm. Moreover, according to the severity of punishment, it is further subdivided into three categories of samples for testing, and similar research results are found. The research shows that the administrative penalty of the regulatory authorities on the problem accounting firms has not significantly improved the audit quality. The market has not given any special punishment to accounting firms whose reputation has been damaged. In the Chinese audit market in the transition economy, the effectiveness of the government's administrative supervision of the audit market needs to be improved, the regulatory methods need to be improved, and the supervision needs to be strengthened.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.11;F239.4

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