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论文编号：	1241
作者编号：	2120071925
上传时间：	2009/6/12 8:58:42
中文题目：	持续经营不确定性审计意见的影响
英文题目：	Research on the Determinants o
指导老师：	鲍国明
中文关键字：	持续经营能力;持续经营审计意见;
英文关键字：	the Ability to Continue as a G
中文摘要：	随着市场竞争的日益激烈，企业持续经营不确定性问题日益突出，持续经营假设受到了普遍挑战。企业持续经营风险的加大也增大了审计师的审计风险，这引起了社会各界的广泛关注，学者对持续经营审计的研究也不断深入。本文以中国审计市场为背景，以上市公司持续经营能力为基础，研究了哪些因素影响了审计师是否出具持续经营不确定性审计意见，以及影响其出具何种表述类型的持续经营不确定性审计意见。 本文首先对以往有关持续经营不确定性审计意见影响因素的文献研究进行回顾和评价，并从理论上分析了审计师进行持续经营审计、出具审计意见的决策过程，为实证部分选择研究变量和建立模型提供了理论基础。其次，选取2004-2007年上海和深圳两个交易所的财务困境公司作为研究样本，通过因子分析方法构造企业持续经营能力综合评价指标。再次，通过Logistic回归分析，实证研究影响审计师是否出具持续经营不确定性审计意见的相关因素，包括企业持续经营能力、审计师特征、上年度审计意见类型等。最后，以被出具持续经营不确定性审计意见的公司为样本，分析相关因素在不同表述类型的持续经营审计意见间是否存在显著差异。 本文研究发现，持续经营能力、审计任期、经济依赖性对审计师出具持续经营审计意见有显著的负向影响，这说明审计师是否出具持续经营不确定性审计意见受到了其与客户关系的影响。持续经营能力与持续经营不确定性审计意见的表述严厉程度负相关，而审计任期、经济依赖性对持续经营不确定性审计意见的表述严厉程度没有显著影响，这说明对于持续经营能力存在重大问题的企业，审计师出于稳健性的考虑，在决定出具持续经营不确定性审计意见的表述类型时，更多是依据企业的财务状况，而相对不受其它因素的干扰。 在以上研究的基础上，本文提出了一些建议，如建立审计师的声誉机制、加强持续经营审计人才的培养、完善持续经营审计的相关法律法规等，具有一定的现实意义。
英文摘要：	With the increasingly fierce competition in the market, the going-concern assumption has been challenged by the fact that uncertainties of going concern exist widely in current society. The increase of risks in going concern also gives an edge to auditing risks. People are aware of the problem on material uncertainties of the company’s ability to continue as a going concern, and are paying more attention to going concern audit, which makes the related research more and more deeply. Based on the background of Chinese independent audit market, we focus on the factors influencing the audit judgment on listed company’s ability to continue as a going concern. It mainly includes two aspects: the determinants for auditors to decide whether to issue going-concern opinion or not, as well as the determinants for auditors to decide what type of going-concern opinion should be issued. First of all, on the basis of summarizing research achievements both at home and abroad, we analyze the factors influencing the judgment on the listed company’s going-concern uncertainty, which provides the theory foundation for the selection of variables and models. The basic samples are obtained from the listed companies suffered financial distress from 2004 to 2007. By using the factor analysis method, we make an index to evaluate the company’s ability to continue as a going concern. Then we build a logistic model to research the determinants of issuing going-concern opinion. The determinants include the company’s ability to continue as a going concern, characteristics of auditor, audit opinion in the last year and so on. Finally, we pick up the listed companies which received going-concern opinions as sample, and study whether there are significant differences between different types of going-concern opinions. We find that the ability to continue as a going concern, as well as auditor tenure and the economic dependence on customs, has a statistically significant impact on whether to issue going-concern opinion or not. It means the auditor-client relationship has influence on deciding whether to draw the conclusion about the going concern uncertainty of the client company. Besides, the logistic regression analysis also shows that there is a significant negative correlation between the index of the company’s ability to continue as a going concern and the severity in type of going-concern opinion. However, auditor tenure and the economic dependence on customs are not statistically significant. It shows that when making the decision on which type of opinion should be issue on financial statement of the company in an extreme finance distress, the auditor rely on the company’s ability to continue as a going concern, rather than other factors relatively. Based on the foregoing analyze, we bring forward several advices, such as constituting reputation mechanism, bringing up persons with abilities on going-concern uncertainty judgment, ameliorating regulations and so on.
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