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论文编号：	1871
作者编号：	041846
上传时间：	2010/5/18 10:27:22
中文题目：	审计意见的变通行为研究
英文题目：	Principal-agency Audit opinion Modification Discriminant
指导老师：	鲍国明
中文关键字：	委托代理 审计意见 变通行为 判别分析
英文关键字：	Principal-agency Audit opinion Modification Discriminant
中文摘要：	随着一系列审计准则的颁布和完善，我国的注册会计师行业取得了很大的发展，注册会计师的风险意识和职业道德水平迅速提高，注册会计师审计在社会经济的发展中起到了重要的作用。然而在审计质量不断提高、审计行业不断发展完善的同时也有一些注册会计师和会计师事务所由于出具的审计意见不合理陷入上市公司的会计造假丑闻中，注册会计师的审计意见变通行为受到了投资者和监管部门的广泛关注。为此，本文对我国审计市场中有关注册会计师出具审计意见的情况进行了深入的研究分析，探讨了我国审计市场中可能存在的审计意见变通现象。 本文的研究基于有关审计基本理论，从注册会计师与审计委托方的委托代理关系出发分析了注册会计师出具审计意见时的行为动机，结合我国的审计市场环境分析了诱发注册会计师变通审计意见的各种潜在因素，提出了我国审计市场中可能存在的审计意见变通形式。本文根据我国2003年7月1日修订的《独立审计具体准则第7号——审计报告》中对强调段的有关规定，利用强调段并不改变审计意见性质的这一特点，参考国内外学者对于审计意见的相关研究设定有关变量，对审计意见采用单因素分析、判别分析的实证方法进行了研究分析。通过对2003年和2004年我国上市公司的有关资料分析发现：在我国注册会计师出具的各种审计意见中可能存在着利用带强调段的无保留意见代替保留意见的审计意见变通现象，注册会计师有利用强调段弱化审计意见的倾向。研究同时说明我国注册会计师对强调段的使用并没有完全遵守审计准则的有关规定，准则的修订并没有起到相关的作用。最后本文提出了一些改善注册会计师执业环境，改善审计质量，降低审计意见变通现象的建议。
英文摘要：	With the promulgation and improvement of the audit standards, the CPA audit of our country has obtained a great development, the risk consciousness and professional ethics level of CPA enhance rapidly, and the audit of CPA plays a vital role in the social economy development. However, there are still some CPAs and accounting firms involved in listed company’s accounting fraud scandals because of inappropriate audit opinions, and the audit opinions modification gains more and more attention from investors and regulators. This dissertation makes a deep research about audit opinions in our country’s auditing market, and discusses the phenomenon of the audit opinions modification that may possibly exit in our country’s auditing market. Based on the basic auditing theories, starting from the principal---agency relationship between CPAs and principals of auditing, and combining with the auditing market environment of our country, this dissertation analyzes the motivation when CPAs issue audit opinions and tempted elements which result in the modification of CPAs’ opinions, and brings forward the possible forms of audit opinions modification. According to the regulations about explanatory paragraph in“Independent Auditing Standards No.7---Auditing Report”, making use of explanatory paragraph not altering the quality of audit opinion, referring variables used by the scholars home and abroad, this dissertation examines the audit opinion through one-way ANOVA and discriminant analysis. By analyzing the related data of our country’s listed companies in 2003 and 2004 we draw the following conclusions: among all the audit opinions in our country, there may exist the phenomenon that switch the opinions from qualified opinions to unqualified opinions with explanatory paragraph，the CPAs are inclined to weak the audit opinion with explanatory paragraph. At the same time, the study shows that the CPAs in our country didn’t comply to the regulations of the auditing standards completely, and the modification of the auditing standards didn’t make sense. At the end, this dissertation brings forward some suggestions about improving the environment of the CPAs and audit quality, and decreasing the phenomenon of audit opinion modification.
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