發(fā)布時間：2018-02-15 05:11

  本文關鍵詞： 審計師變更 內部控制 內部控制缺陷 法律環(huán)境　出處：《云南財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：在市場中,審計存在的初衷是審計師可以運用其專業(yè)能力,為公司披露的財務信息提供客觀公正的保障,保護投資者的利益。然而,實現(xiàn)審計價值的基本條件是審計服務的提供者具有行業(yè)專長并且擁有較高的獨立性。目前審計師的獨立性問題成為該行業(yè)發(fā)展的弊病,這在學術界和理論界都已經(jīng)形成共識。尤其是現(xiàn)階段,我國審計師變更現(xiàn)象突出,引起了理論界和實務界對變更中雙方獨立性問題的關注。審計和內部控制是影響企業(yè)組織效率的重要因素,而且已有研究表明,這兩者存在負的相關性。內部控制缺陷的存在會影響內部控制的效率,內部控制效率又會對審計風險產(chǎn)生影響,因此內部控制存在缺陷會對審計風險的高低產(chǎn)生影響。監(jiān)管部門要求從2012年起A股上市公司需要對內部控制進行審計,并說明其是否存在缺陷。因而,又將內部控制缺陷和審計更緊密的結合在一起。那么內部控制缺陷與審計師變更是否存在聯(lián)系?法律環(huán)境又起到什么作用?因此,本文以滬深A股2012-2015年上市公司為樣本。運用委托代理理論闡釋了內部控制的作用,運用信號傳遞理論對披露內部控制缺陷給企業(yè)帶來的負面效應進行剖析,運用"深口袋”理論和聲譽理論解釋審計師變更的原因。研究,審計師變更會受到內部控制缺陷的影響嗎?如果有影響,審計師變更的可能性是否會隨著缺陷程度的加深而上升?法律環(huán)境和審計師變更是否也存在聯(lián)系?法律環(huán)境在內部控制缺陷與審計師變更中具有什么影響?研究發(fā)現(xiàn):(1)內部控制缺陷和審計師變更兩者的關系為正,說明企業(yè)存在內控缺陷容易導致審計師的變更;(2)缺陷嚴重程度和審計師變更的關系也為正,說明缺陷程度加深變更審計師的可能性加大;(3)法律環(huán)境和審計師變更的關系為負,說明在法律環(huán)境好的地區(qū)審計師和企業(yè)的關系更為穩(wěn)定;(4)法律環(huán)境好還可以削弱缺陷給審計師變更造成的影響。
[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.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51;F239.4

【參考文獻】

相關期刊論文 前10條

1 劉明輝;汪玉蘭;李井林;;法律環(huán)境對審計供給的影響——基于中國證券市場的經(jīng)驗分析[J];審計與經(jīng)濟研究;2015年06期

2 張超;劉星;;內部控制缺陷信息披露與企業(yè)投資效率——基于中國上市公司的經(jīng)驗研究[J];南開管理評論;2015年05期

3 劉明輝;汪玉蘭;;事務所聲譽、法律環(huán)境與審計合約穩(wěn)定性[J];會計與經(jīng)濟研究;2015年03期

4 李瑛玫;楚有為;楊忠海;;公司內外部因素對內控缺陷識別和披露兩階段的影響有差異嗎[J];財會月刊;2015年06期

5 劉中華;梁紅玉;;內部控制缺陷的信貸約束效應[J];審計與經(jīng)濟研究;2015年02期

6 常京萍;侯曉紅;;審計成本、審計師變更與審計質量——基于重大資產(chǎn)重組的視角[J];山西財經(jīng)大學學報;2015年01期

7 李奇峽;;內部控制效率、內部控制信息披露與審計師變更[J];商業(yè)會計;2014年16期

8 劉行健;劉昭;;內部控制對公允價值與盈余管理的影響研究[J];審計研究;2014年02期

9 林鐘高;徐虹;李倩;;內部控制、關系網(wǎng)絡與企業(yè)價值[J];財經(jīng)問題研究;2014年01期

10 劉啟亮;李yN;張建平;;媒體負面報道、訴訟風險與審計契約穩(wěn)定性——基于外部治理視角的研究[J];管理世界;2013年11期

相關碩士學位論文 前1條

1 鐘婷;法律風險與審計師變更的實證研究[D];西南財經(jīng)大學;2013年

，

本文編號：1512503