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论文编号：	4235
作者编号：	2120102248
上传时间：	2012/6/5 23:22:12
中文题目：	审计师换回审计对审计质量的影响
英文题目：	Audit Quality Associated with Audit Partner Rotation Back
指导老师：	张继勋
中文关键字：	强制性轮换,换回审计,审计质量
英文关键字：	mandatory audit partner rotation, rotate back, audit quality
中文摘要：	随着近几年内世界各地接连发生的上市公司的财务欺诈案件，注册会计师行业的威信和声誉受到了重大打击，同时，各方信息使用者和政策制定者也越来越关注审计质量。许多国家开始实行审计师定期轮换制度，正是基于对过长的审计任期可能损害审计独立性从而降低盈余质量的考虑。美国国会于2002年通过了萨班斯法案，规定项目和复核合伙人必须以5年为限进行强制性轮换。基于相同的考虑，我国也于2004年1月1日开始实施签字注册会计师定期轮换制度，该轮换制度规定：“签字注册会计师连续为某一机构提供审计服务不得超过五年，并且在轮换后两年内不得再向同一机构提供审计服务。” 然而，对于审计强制性轮换是否能够起到提高审计质量的作用的探讨一直未达成一致意见。各方学者从不同的司法体系、不同的理论关注方向出发，对这一问题进行了探讨。本文从一个新的视角出发，将关注点放于中国体制下强制性轮换制度中的两年冷却期的影响上，以实证方法比较两年轮换期后原签字注册会计师换回原业务进行审计对审计质量产生的影响。本文的研究发现，签字注册会计师换回至原客户的会比非换回审计的案例中对待客户的更友善，发表非标准审计意见的可能性更低，被审计单位的可操控应计利润相对较高，表明审计师换回审计的行为降低了审计质量。对这一研究的意义在于对采用审计师强制性轮换的国家提出冷却期设置的政策建议，可能较短的冷却期没有较长的冷却期合理。这一研究结果还对审计师强制性轮换效果的相关研究起到了警示作用，相关研究可以考虑将样本区分为审计师换回审计与未换回审计组，以剔除审计师换回审计对审计质量的影响，以及对轮换期内前任审计师努力程度的影响。另外，本文还分析了促使原签字注册会计师换回审计的原因，审计师换回审计的行为可以由审计师-客户的熟悉程度、审计师的偏好选择及客户的规模和复杂程度等变量预测出来。
英文摘要：	Recent years, there are a lot of fraud cases of Listed Companies happening all over the world, the reputation and authority of CPAs is damaged heavily. As a result, information users and policy settlers pay more attention to audit quality. Since longer audit tenure may impair the independence of audit and audit quality, many countries have implemented rules that require audit partners to rotate off the audit of a specific client after a certain period of time. In 2003, SEC(the US Securities and Exchange Commission) passed the Sarbanes-Oxley Act, which prescribed that two partners were subject to mandatory rotation after five years. Since the same consideration, China Securities Regulatory Commission(CSRC) and the Ministry of Finance(MOF) of China jointly issued a mandatory audit partner rotation policy implemented since 1st, January, 2004, which prohibits a signing auditor from providing audit services for the same listed company for more than five consecutive years and bars the signing auditor from resuming audit services for the entity concerned for at least two years after he or she rotates off. The discussion about whether mandatory audit rotation can improve audit quality has never got an accordant conclusion. Academicians discussed this issue from different theoretic aspects. This paper pays attention to the two-year cooling-off period after mandatory rotation in China, and using archival data from China to explore whether audit quality is weakened by the audit partner rotation-back practice. Our research finds that audit partners who rotate back tend to treat former clients more friendly than non-rotation back cases, and audit quality is weakened. The meaning of this research is to provide preliminary explanations for and shed light on the consequences of rotation-back/non-rotation-back practice arising from mandatory audit partner rotation requirements and give support to regulatory concerns on rotation-back practice among audit partners. This research also helps with research of mandatory rotation effects to separate the sample into rotation-back and non-rotation-back groups, to eliminate the infection to new auditor’s effort. What’s more, our research also analyzes reasons that accelerate audit partners to rotate back. Rotation-back practice among audit partners is likely to be predictable based on a number of factors that are consistent with social and economic rationales.
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