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论文编号：	691
作者编号：	2120061959
上传时间：	2008/6/20 12:02:59
中文题目：	企业风险对独立审计质量影响的实
英文题目：	The Empirical Research of the
指导老师：	张继勋教授
中文关键字：	企业风险;审计质量;现代风险导向
英文关键字：	Corporate Risks; Audit Quality
中文摘要：	近年来，我国证券市场发生了不少上市公司提供虚假财务信息及其他有损投资者利益的违反法规行为，独立审计作为证券市场监管的重要组成部分，其质量受到了多方的关注。同时，2006年2月15日财政部发布的新审计准则全面体现了现代风险导向的审计方法。那么，审计人员对客户风险的关注是否提高了独立审计质量呢？对于现代风险导向审计，我国学者多从规范的角度去分析其优缺点以及在我国实施的难点和解决措施。本文将结合规范与实证研究，分析企业风险对独立审计质量的影响。 基于独立审计质量、现代风险导向审计相关文献的回顾以及企业风险对独立审计质量影响的理论分析，本文假设，企业风险与独立审计质量有正相关关系。尔后，对我国沪深两市上市公司2006年经验数据的实证分析表明，企业财务风险对独立审计质量有显著的正向影响，而经营风险虽然对独立审计质量有正向影响，但并不显著。这说明，我国的审计人员对企业的经营风险还没有足够的关注，现代风险导向审计的实施效果还有待提高。同时，文中对影响独立审计质量的其他因素进行了检验，实证结果表明，企业的经营净现金流量比率、审计收费与审计质量显著正相关，而企业资产规模、第一大股东持股比例与审计质量显著负相关。综合实证分析结果，本文认为更好地运用现代风险导向审计方法、提高独立审计质量可以从以下三个方面入手：（1）提升资本市场对高质量审计的需求；（2）加强上市公司治理结构及内部控制建设；（3）提高审计人员的素质和职业判断能力。
英文摘要：	In recent years, some public companies in Chinese stock market provided deceptive financial information and took some other illegal actions, which did harm to the interests of investors. As an important part of the stock market monitoring, independent audit drew much attention from various parties and the quality of it became a focus. The Ministry of Finance of China published new auditing standards on Feb. 15, 2006, which established the modern risk-based audit approach thinking. Did the paid attention to clients from auditors improve the quality of independent audit? Most scholars in China study the advantages and disadvantages of modern risk-based audit approach, difficulties to carry out it and how to solve the problems from a normative perspective. This thesis explores the impact of corporate risks on the quality of independent audit through both normative and empirical research. Based on the literature review of quality of independent audit and modern risk-based audit approach, the thesis analyzes the relationship between corporate risks and quality of independent audit from a normative perspective and hypothesizes that corporate risks are positively related to the quality of independent audit. Thereafter, the thesis does empirical analysis on the data of public companies in Chinese stock market in 2006 and finds that the financial risk of corporate is positively related to the quality of independent audit, which is statistically significant; the business risk of corporate is positively related to the quality of independent audit, which is not statistically significant. The results suggest that auditors didn’t pay enough attention to the business risk of corporate and the implementation of modern risk-based audit needs to be improved. Also, the results show that net operation cash flow ratio and audit fee are positively related to and total assets and ratio of the first shareholder are negatively related to the quality of independent audit, which are both statistically significant. Summarizing the empirical results, we can implement modern risk-based audit approach better and enhance the quality of independent audit through the adoption of the following methods: first, increase the need for high quality of independent audit in the stock market; second, improve the corporate governance and internal control of public companies; third, enhance the capability and professional judgment of auditors.
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