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论文编号：	1833
作者编号：	031716
上传时间：	2010/5/13 10:47:32
中文题目：	审计质量与审计师任期关系研究
英文题目：	audit quality and auditor’s tenure
指导老师：	张继勋
中文关键字：	审计质量 审计师任期 审计意见
英文关键字：	audit quality auditor’s tenure audit opinion
中文摘要：	人们认为审计质量是注册会计师行业生存和发展的基本要素。高质量的审计服务，可以降低资产所有者和经营者之间的信息不对称和代理成本，提高资本市场效率，提高投资者的投资意愿，从为证券市场效率的提高做出贡献。审计质量是审计内在属性的规定性，是指审计结果达到审计目的的有效程度。主要包括两个方面的内容：一是审计结论的质量，二是审计工作质量。审计工作质量是审计结论质量的基础，并决定着审计结论的质量。因为取得良好的审计结论质量，需要从审计工作来全方位、全过程加强和完善，而审计结论质量是审计质量的集中表现和最终反映。从社会各界来说，人们所看到的审计质量，一般是指审计提供给社会各方面的审计结论质量。从这个角度来看，审计质量可以侠义地理解为审计结论质量。审计结论的最直接表达形式就是审计意见。 审计师任期是指签字注册会计师为某一公司连续审计并签署该公司财务审计报告的年限。即本次审计更换和上次审计更换之间的年限。审计更换是指财务审计报告签字注册会计师的全部更换。 原来各位学者的研究结果发现审计师任期的长短会影响审计质量。本文主要采用实证研究方法，分析和检验审计师任期是否对审计质量有影响。本文前言部分大体叙述了本文的研究意义，第一部分介绍了当前国内外对相关问题的研究情况。第二部分阐述了我国的制度背景并从理论上说明审计师任期和审计质量的关系。第三部分主要是利用数据对二者之间的关系进行了验证。 本文借鉴了Geiger, Marshall A.Raghunandan, K.的思想。并结合目前我国特殊情况和我国特有的ST制度，将破产公司替换为ST类公司作为样本。选取了2002-2005年期间所有被特殊处理（ST）的公司的前一年财务报告，即2001至2004年的财务报告为样本，删除了一些没有注册会计师签字的样本后，共101家。采用审计意见作为衡量审计质量的标准。 通过分析研究，最后结果显示审计质量和审计师任期之间显著正相关。从而说明审计师任期越长审计质量越高。
英文摘要：	The people thought the auditing quality is the essential factor to the audit’s survival and development. The high auditing service may reduce the proxy cost, enhance the capital market efficiency. The auditing quality is the auditing intrinsic attribute; it refers to the degree of the auditing result. And mainly includes two aspects: the auditing conclusion quality and the auditing process quality. The auditing process quality is the foundation of the conclusion quality and auditing conclusion quality is the concentrated expression of the auditing. So the auditing quality mainly refers to the audit conclusion quality. The definition of the auditor’s tenure in this thesis is the years of the chartered accountant continuously signed for one company .Namely the years between this auditor’s replacement and the next auditor’s replacement. The audit replacement refers to chartered accountant's completely replacement. The original scholars' findings discovered the auditor’s tenure can affect the auditing quality. This article mainly uses the demonstration to analyze and test whether the auditors’ tenure is influential to the audit quality. The foreword narrated this article’s research significance. The first part introduced currently domestic and foreign correlation question research situation. The second part theoretically explained the relation of auditor’s tenure to the audit quality. The third part mainly uses the data to confirm the relation between them. This thesis profited from Geiger, Marshall A.Raghunandan.K.’s thought. And selected 2002-2005 period company's previous yea year’s financial report which was special treated (ST), namely 2,001 to 2004 financial report, after deleting the sample altogether 101. The auditing opinion is used as the auditing quality standard. Through the analysis, this thesis may draw this conclusion. The relation of audit quality and the auditor’s tenure is remarkably plus.
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