非审计服务对我国民间审计独立性的影响研究

发布时间：2018-03-23 00:27

本文选题：非审计服务　切入点：审计服务　出处：《西南大学》2007年硕士论文　论文类型：学位论文

【摘要】：当非审计服务在国外的飞速发展引发了职业界、学术界和政府监管部门对非审计服务与审计独立性关系的激烈争论时，我国对有关非审计服务与审计独立性的研究和讨论还显得比较冷清。而随着“安然”、“世通”“银广夏”、“郑百文”、“蓝田股份”等事件的出现，我国国内社会公众对会计师事务所的审计独立性产生了怀疑，特别是对同一客户既提供审计服务又提供非审计服务的审计独立性提出质疑。非审计服务是否影响审计独立性，目前无论是国内还是国外都存在较大的争论。因此，对这方面研究具有一定的现实意义。本文在借鉴中外研究者已有理论成果和研究方法的基础上，结合国内会计师事务所的业务结构数据和上市公司相关数据，进行规范研究和实证研究，对我国会计师事务所业务结构和审计独立性的关系进行检验，通过实证检验，得出以下结论： (1)非审计费用占总审计费用的比例对审计意见类型并未产生显著性影响，说明审计独立性并未受到非审计服务及其收费的影响。 (2)上市公司的资产负债率与审计意见类型存在正相关关系，即资产负债率越高，会计师事务所出具标准审计意见的可能性就越高；流动比率对审计意见类型影响不显著；净资产收益率则与审计意见负相关，即净资产收益率越高，会计师事务所出具非标准审计意见的可能性越高。 (3)会计师事务所的规模也不像业界普遍认为的对审计独立性有很大影响。回归的结果表明会计师事务所的规模对审计独立性并未产生显著影响。综上所述，我国非审计服务起步较晚，目前发展缓慢，对同一客户分别提供审计服务和非审计服务还未达到影响会计师在审计服务中的实质独立性的地步。所以，提出以下的对策建议： (1)我国目前应有选择地鼓励会计师事务所发展非审计服务。 (2)非审计服务的健康发展需要加强监管和引导。 ①在会计师事务所方面，，在确保高质量审计服务的同时，可以开展非审计服务。 ②国家监管机构应制定相关法规对非审计服务加以约束，规范非审计服务市场。本文有待进一步研究的问题有：(1)由于上市公司对非审计费用披露不充分，本研究收集到的样本较少，以后有待搜集更多样本作同类研究；(2)本文以审计意见类型作为审计独立性的替代指标其可靠性还有待验证。
[Abstract]:When the rapid development of non-audit services in foreign countries triggered a fierce debate among the professional, academic and government regulators on the relationship between non-audit services and audit independence. The research and discussion on the non-audit service and audit independence in our country is still rather cold. But with the emergence of "Enron", "WorldCom", "Yin Guangxia", "Zheng Baiwen", "Lantian shares" and so on, In our country, the public has doubts about the audit independence of accounting firms, especially the audit independence of the same client, which not only provides audit services but also provides non-audit services, and whether non-audit services affect audit independence. At present, there is a great controversy both at home and abroad. Therefore, the research on this aspect has certain practical significance. On the basis of using the existing theories and methods of Chinese and foreign researchers for reference, this paper conducts normative research and empirical research on the basis of the business structure data of domestic accounting firms and relevant data of listed companies. This paper tests the relationship between the business structure and audit independence of accounting firms in China, and draws the following conclusions:. 1) the proportion of non-audit cost to total audit cost has no significant effect on the type of audit opinion, indicating that audit independence is not affected by non-audit services and their fees. (2) there is a positive correlation between the ratio of assets and liabilities of listed companies and the type of audit opinion, that is, the higher the ratio of assets and liabilities, the higher the possibility of accounting firm issuing standard audit opinion, the less the effect of current ratio on the type of audit opinion; The return on net assets is negatively correlated with the audit opinion, that is, the higher the return on net assets, the higher the possibility of accounting firm issuing non-standard audit opinion. (3) the size of accounting firms does not have a great impact on audit independence as generally accepted by the industry. The regression results show that the size of accounting firms does not have a significant impact on audit independence. To sum up, the non-audit service in our country started relatively late and developed slowly at present, and the provision of audit services and non-audit services to the same client has not yet reached the point of affecting the substantial independence of accountants in the audit services. The following countermeasures are proposed:. At present, our country should selectively encourage accounting firms to develop non-audit services. The healthy development of non-audit services needs to strengthen supervision and guidance. In accounting firms, we can carry out non-audit services while ensuring high-quality audit services. (2) the national regulatory body should make relevant regulations to restrict the non-audit service and standardize the non-audit service market. Due to inadequate disclosure of non-audit expenses by listed companies, the sample collected in this study is relatively small. In the future, we need to collect more samples for similar research. (2) the reliability of audit opinion type as an alternative index of audit independence needs to be verified in this paper.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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