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论文编号：	4229
作者编号：	2120102261
上传时间：	2012/6/5 22:29:23
中文题目：	金融危机背景下审计师应对 客户较高持续经营风险的实证研究
英文题目：	Empirical Research of Auditor''s Responses to Higher Going Concern Risk of Clients on the Background of Financial Crisis
指导老师：	张继勋
中文关键字：	金融危机;持续经营风险;审计风险;持续经营意见;审计收费
英文关键字：	financial crisis;going concern risk;audit risk;going concern opinions;audit fee
中文摘要：	本文研究的背景是2008年全球性金融危机爆发之后，对于中国资本市场流动性造成了较大的冲击。上市公司的融资困难加剧，影响企业持续经营能力的特征堆叠，企业以持续经营假设编制财务报表的适当性受到注册会计师的疑虑。 本文研究的目的是探索审计师如何应对金融危机的发生后升高了的客户持续经营风险。主要关注对审计师可能有效的两种风险应对策略——增加持续经营意见段的签发比重和增加审计工作量。本文主要提出了两个假设：金融危机发生后，审计师增加了持续经营意见段的比重、提高了审计收费。同时考虑了国内事务所排名的十大和非十大在发表持续经营意见段方面有没有区别。本文首先分析了金融危机与持续经营风险的关系，然后梳理了审计师如何应对审计风险的文献，在介绍了持续经营假设、深口袋理论、审计风险理论的基础上，提出了本文的假设。接下来把2006-2007年的公司作为金融危机发生前的样本，2008-2010年的公司作为金融危机发生后的样本，研究金融危机期间客户经营风险提高，审计师面临的审计风险也相应提高时，审计人员是否通过发表更多的持续经营意见和提高审计费用来应对审计风险。实证研究的结论是，金融危机发生后，审计师发表持续经营意见段的比例并未显著提高；而且十大也并未显著通过发表更多持续经营意见段来控制审计风险；但金融危机发生后，审计收费有了显著提高，说明用审计收费来作为审计工作量的替代指标，审计师加大了审计工作量，来应对客户面临的升高的经营风险。
英文摘要：	This paper is based on the background that after the global financial crisis crashed, the capital market liquidity was seriously influenced. The difficulty of refinancing for companies became harder and harder, and characteristics which might affect companies’ going concern abilities interlace together, so the appropriateness of using the going concern assumption in clients' financial reports was doubted by auditors. The purpose of this research is to investigate how auditors respond to higher client business risk after the global financial crisis. There are two important hypothesis in this article: after the global financial crisis, auditors increase the propensity of going-concern opinions audit reports, auditors receive higher audit fees. we consider that Big 10 auditors are more likely to increase the propensity to issue going-concern opinions during the period of the global financial crisis. In this paper, we firstly analyze the relationship between financial crisis and clients' business risk, and propose articles discussed how auditors respond to higher business risk, then we give out theories including going concern assumption, deep-pocket theory, and audit risk theory, hypothesis are raised up on the basis of these theories. We set companies in year 2006 and 2007 as samples before the financial crisis, companies in year 2008,2009,2010 as samples after the financial crisis, using a two stage going concern model and an auditor fee model to test our hypothesis. The conclusion is that, in China, after the financial crisis, we don't find an increase in the propensity of going concern opinions issued by auditors compared to the period pre-financial crisis. And Big 10 in China don't treat increasing the propensity of going concern opinions as an available way to respond to financial crisis compared with Non Big 10.However, regarding incremental audit effort, we find strong evidence that auditors charge their clients more during financial crisis, obviously auditors treat it as an effective way to reduce the increased client business risk.
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