發(fā)布時(shí)間：2018-02-15 05:11

  本文關(guān)鍵詞： 審計(jì)師變更 內(nèi)部控制 內(nèi)部控制缺陷 法律環(huán)境　出處：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在市場中,審計(jì)存在的初衷是審計(jì)師可以運(yùn)用其專業(yè)能力,為公司披露的財(cái)務(wù)信息提供客觀公正的保障,保護(hù)投資者的利益。然而,實(shí)現(xiàn)審計(jì)價(jià)值的基本條件是審計(jì)服務(wù)的提供者具有行業(yè)專長并且擁有較高的獨(dú)立性。目前審計(jì)師的獨(dú)立性問題成為該行業(yè)發(fā)展的弊病,這在學(xué)術(shù)界和理論界都已經(jīng)形成共識(shí)。尤其是現(xiàn)階段,我國審計(jì)師變更現(xiàn)象突出,引起了理論界和實(shí)務(wù)界對(duì)變更中雙方獨(dú)立性問題的關(guān)注。審計(jì)和內(nèi)部控制是影響企業(yè)組織效率的重要因素,而且已有研究表明,這兩者存在負(fù)的相關(guān)性。內(nèi)部控制缺陷的存在會(huì)影響內(nèi)部控制的效率,內(nèi)部控制效率又會(huì)對(duì)審計(jì)風(fēng)險(xiǎn)產(chǎn)生影響,因此內(nèi)部控制存在缺陷會(huì)對(duì)審計(jì)風(fēng)險(xiǎn)的高低產(chǎn)生影響。監(jiān)管部門要求從2012年起A股上市公司需要對(duì)內(nèi)部控制進(jìn)行審計(jì),并說明其是否存在缺陷。因而,又將內(nèi)部控制缺陷和審計(jì)更緊密的結(jié)合在一起。那么內(nèi)部控制缺陷與審計(jì)師變更是否存在聯(lián)系?法律環(huán)境又起到什么作用?因此,本文以滬深A(yù)股2012-2015年上市公司為樣本。運(yùn)用委托代理理論闡釋了內(nèi)部控制的作用,運(yùn)用信號(hào)傳遞理論對(duì)披露內(nèi)部控制缺陷給企業(yè)帶來的負(fù)面效應(yīng)進(jìn)行剖析,運(yùn)用"深口袋”理論和聲譽(yù)理論解釋審計(jì)師變更的原因。研究,審計(jì)師變更會(huì)受到內(nèi)部控制缺陷的影響嗎?如果有影響,審計(jì)師變更的可能性是否會(huì)隨著缺陷程度的加深而上升?法律環(huán)境和審計(jì)師變更是否也存在聯(lián)系?法律環(huán)境在內(nèi)部控制缺陷與審計(jì)師變更中具有什么影響?研究發(fā)現(xiàn):(1)內(nèi)部控制缺陷和審計(jì)師變更兩者的關(guān)系為正,說明企業(yè)存在內(nèi)控缺陷容易導(dǎo)致審計(jì)師的變更;(2)缺陷嚴(yán)重程度和審計(jì)師變更的關(guān)系也為正,說明缺陷程度加深變更審計(jì)師的可能性加大;(3)法律環(huán)境和審計(jì)師變更的關(guān)系為負(fù),說明在法律環(huán)境好的地區(qū)審計(jì)師和企業(yè)的關(guān)系更為穩(wěn)定;(4)法律環(huán)境好還可以削弱缺陷給審計(jì)師變更造成的影響。
[Abstract]:In the market, the original intention of audit is that auditors can use their professional ability to provide objective and fair protection for the financial information disclosed by the company and protect the interests of investors. The basic condition for the realization of audit value is that the provider of audit service has professional expertise and high independence. At present, the independence of auditor has become a disadvantage of the development of the industry. This has formed a consensus in both academic and theoretical circles. Especially at this stage, the phenomenon of auditor change is prominent in our country. Audit and internal control are the important factors that affect the organizational efficiency of enterprises. The existence of internal control defects will affect the efficiency of internal control, and the efficiency of internal control will have an impact on audit risk. Therefore, the existence of defects in internal control will have an impact on the level of audit risk. The regulatory authorities require A share listed companies to audit their internal controls from 2012 and indicate whether they are defective. Internal control defects and audit are more closely linked. So is there a link between internal control defects and auditor changes? What role does the legal environment play? Therefore, this paper takes Shanghai and Shenzhen A shares as samples, explains the role of internal control by using principal-agent theory, and analyzes the negative effects of disclosure of internal control defects on enterprises by means of signal transmission theory. Use "deep pocket" theory and reputation theory to explain the reasons for auditor change. Will auditor change be affected by internal control defects? If so, will the likelihood of auditor change increase as the defect deepens? Is there a link between the legal environment and the change of auditors? What is the impact of the legal environment on internal control defects and auditor changes? The study found that the relationship between internal control defects and auditor changes is positive, indicating that the existence of internal control defects in enterprises can easily lead to the change of auditors. (2) the severity of defects and the relationship between auditor changes are also positive. It shows that the degree of defect deepens the possibility of changing auditors. (3) the relationship between the legal environment and the change of auditors is negative. It shows that the relationship between auditor and firm is more stable in the area where the legal environment is good. (4) good legal environment can also weaken the influence of defects on auditor change.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51;F239.4

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