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论文编号：	47
作者编号：	2120051891
上传时间：	2007/6/21 11:16:50
中文题目：	独立董事、审计委员会、监事会与
英文题目：	The research on independent di
指导老师：	张继勋
中文关键字：	独立董事 审计委员会 监事会
英文关键字：	Independent director Auditin
中文摘要：	传统的审计委托模式以“委托方签约委托审计师审计、审计师接受委托实施审计、被审计方向委托方报告受托责任情况”的审计三方关系为特征，但是随着资本市场的发展，股权高度分散，经理人掌握企业大权，股东对公司的控制日益减弱，委托审计的大权旁落到实际掌握了公司控制权的经营者(如董事会)手中,以至出现经营者集委托人和被审计人于一身的局面，即经营者自己聘用注册会计师来审计自己编制的财务报表的现象，审计关系由传统审计模式下的“委托方-审计方-被审计方”的三边关系变为“被审计方-审计方”的直线型结构，管理者实际支付审计费用,具备胁迫会计师事务所出具虚假审计报告的能力,形成所有者操纵审计意见的局面。这就必然降低了审计独立性,削弱了审计报告的鉴证效果。为此，学界提出引入独立董事这种“公司外部人”制度并设立审计委员会这一专门机构来负责对会计师事务所的聘任和报酬以弱化公司管理者对审计师的影响，提高审计质量。 本文基于我国A股上市公司2003-2004年的数据进行实证分析，以会计师事务所是否出具非标准审计意见为审计质量的替代变量，检验了独立董事比例和审计委员会及监事会的设立对审计质量的影响,发现上市公司独立董事比例和独立董事与上市公司工作地点的一致性对审计师出具非标准无保留意见有显著影响，而公司是否设置审计委员会对审计师出具非标准无保留意见并没有显著影响；监事会会议次数对审计师出具非标准无保留意见有显著影响，而监事会规模对审计师出具非标准无保留意见并没有显著影响，监事会会议次数较多且设置审计委员会的上市公司审计质量更高。同时发现上一年度审计意见、应收账款和存货占总资产的比率、资产负债率、净资产收益率是否处于微利区间、净资产收益率是否处于重亏区间、股权制衡度也是影响审计意见的重要因素，而客户规模、速动比率、净资产收益率是否处于配股区间、第一大股东持股比例则对注册会计师出具非标准审计意见没有显著影响。 最后，本文在对全文进行总结的基础上提出了政策建议，希望能有助于真正发挥审计委员会的功能，重新构建合理的审计三方关系。
英文摘要：	This article is based on Chinese A-share listed companies’ data to investigate that whether the ratio of independent shareholders 、the foundation of Audit Committee and Supervisory Board influence the audit quality. It suggests that the ratio of independent directors in listed companies and the coherence of working place of independent directors and the locus of the company strongly affect auditors providing non-standard non-reserve opinion, whilst whether setting up an Audit Committee in a company has no remarkable influence. It is also be found that times of supervisory board meetings observably affect auditors providing non-standard non-reserve opinion, while size of the supervisory board has no remarkable influence; and the company with Audit Committee and well-found supervisory board has a better audit quality. Besides, this article also suggests that there are some key factors which also influence audit opinion, such as: last year’s audit opinion, the ratio of receivable and inventory over total assets, leverage rate, the ratio of stocks hold by the second to fifth largest shareholders’ over stocks hold by the largest shareholder, and whether return on equity stays the small surplus interval or the huge loss interval; whereas these factors: the customer volume, current ratio, the change of auditors, the proportion of stocks hold by the largest shareholder, and whether return on equity stays in the allot share interval have no remarkable effect on CPAs (Certificate Public Accountants) supplying non-standard non-reserve opinion. Finally, the article makes a summary and put forward some suggestions which can help to exert the function of the auditing board in order to reconstruct the rational audit relationship.
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