（会计学专业论文）现代风险导向审计模式下上市公司审计意见影响因素研究.pdf

study on the influencing factors of listed companies audit opinion under modern risk oriented audit mode a dissertation submitted for the degree of master candidate：zhang linlin supervisor：prof. zhang jiangang school of accountancy shandong university of finance and economics 中图分类号：中图分类号： 密级：公密级：公 开开 学科分类号：学科分类号： 论 文 编 号论 文 编 号 ：kj118222009120201017 硕 士 学 位 论 文 现代风险导向审计模式下上市公司审计意 见影响因素研究 作 者 姓 名： 张琳琳 申请学位级别： 管理学硕士 指导教师姓名： 张建刚 职 称： 副教授 学 科 专 业： 会计学 研 究 方 向： 审计与内部控制 学 习 时 间： 自 2009 年 9 月 12 日 起至 2012 年 6 月 30 日 止 学位授予单位： 山东财经大学 学位授予日期： 2012 年 6 月 山东财经大学学位论文独创性声明山东财经大学学位论文独创性声明 本人声明所呈交的学位论文是我个人在导师指导下进行研究工作及取得的研究 成果。尽我所知，除了文中特别加以标注和致谢的地方外，论文中不包含其他人已经 发表或撰写过的研究成果， 也不包含为获得山东财经大学或其它教育机构的学位或证 书而使用过的材料。 与我一同工作的同志对本研究所做的任何贡献均已在论文中作了 明确的说明并表示了谢意。 学位论文作者签名： 日期： 年 月 日 山东财经大学学位论文使用授权声明山东财经大学学位论文使用授权声明 本人完全同意山东财经大学有权使用本学位论文（包括但不限于其印刷版和 电子版） ，使用方式包括但不限于：保留学位论文，按规定向国家有关部门（机 构）送交学位论文，以学术交流为目的赠送和交换学位论文，允许学位论文被查 阅、借阅和复印，将学位论文的全部或部分内容编入有关数据库进行检索，采用 影印、缩印或其他复制手段保存学位论文。 保密学位论文在解密后的使用授权同上。 学位论文作者签名： 日期： 年 月 日 指导教师签名： 日期： 年 月 日 山东财经大学硕士学位论文 i 摘 要 20 世纪末产生的现代风险导向审计是伴随着审计业务的环境变化产生的一种全 新审计方法。1997 年，风险导向审计的开拓者美国毕马威会计师事务所审计与 鉴证研究中心主任 timothy b.bell 博士和伊利诺伊大学香槟分校出版了研究报告以 战略系统观组织审计 ，提出了毕马威的 bmp（business measurement process）审计 模式， 构建了一个关于战略分析 （strategic analysis） 、 过程分析 （process analysis） 、 经营评价（business measurement） 、风险评估（risk assessment）以及持续改善 （continuous improvement）的风险审计流程。 风险导向审计是指审计人员在对被审单位的内部控制充分了解和评价的基础上， 分析、 判断被审单位的风险所在及其风险程度， 把审计资源集中于高风险的审计领域， 针对不同风险因素状况、程度采取相应的审计策略，加强对高风险点的实质性测试， 将内部审计的剩余风险降低到最低水平。与传统风险导向审计模式不同，现代风险导 向审计是一种新的审计方法， 它是战略管理理论和系统理论在审计实践中的运用所推 动的审计方法的新发展。风险导向审计克服了账项基础审计和制度基础审计的缺陷， 使注册会计师能够更公允地对财务报表整体发表审计意见。 注册会计师在发表审计意见时，需要综合考虑被审计单位的内外部环境，即影响 审计意见的因素，从而将审计风险降至最低水平。本文旨在研究在现代风险导向审计 模式下，上市公司审计意见的影响因素，期望能够审计实务界提供一点建议。 本文采用规范研究和实证研究相结合的方法，选取华东地区 a 股上市公司数据， 以审计产生的动因和现代风险导向审计的发展为出发点提出假设， 探讨了上市公司治 理结构、财务风险、盈利能力、事务所规模以及是否变更等因素对注册会计师发表审 计意见的影响。 本文共分为六部分： 第 1 章：绪论。首先介绍了本文的研究背景和研究意义，然后对目前国内外同类 课题的研究进行了总结，并阐述了本文的研究思路和研究方法。 第 2 章：现代风险导向审计的产生和发展。从审计产生的经济学动因出发，分析 了现代风险导向审计产生的背景：审计期望差的存在和审计目标的改变（社会因素） ； 摘 要 ii 审计组织的经济压力（产生基础） ；制度基础审计的内在缺陷（技术因素） ；战略管理 理论的发展（思想因素） 。阐述了风险导向审计产生的具体过程，然后介绍了风险导 向审计模式在我国的发展历程。 目前我国对这种审计模式的主要内容持有两种不同的 观点：以经营风险分析为主要内容的观点和以发现管理舞弊为主要内容的观点。 第 3 章：理论分析与研究假设。这一部分的主要内容是提出研究假设。 （1）分析 了上市公司治理结构与审计意见的关系，包括股权结构、独立董事制度和审计委员会 制度，提出假设 1：完善的上市公司治理结构能够降低审计师出具非标准审计意见的 可能性； （2）分析了事务所规模与审计意见的关系，提出假设 2：规模越大的会计师 事务所与小事务所相比，审计师出具非标准审计意见的可能性越大； （3）分析了事务 所变更与审计意见的关系，提出假设 3：上市公司存在变更事务所现象时，注册会计 师出具非标准审计意见的可能性越低； （4）分析了上市公司风险与审计意见的关系， 提出假设 4：上市公司面临的风险越高，被出具非标准审计意见的可能性越大。 第 4 章：实证研究设计。介绍了实证研究所需要的样本数据、变量指标和研究方 法。本文选取的是华东六省一市 2009 年和 2010 年 a 股上市公司数据，采用描述性 统计分析、相关性分析和回归分析现结合的方法验证所提出的假设。 第 5 章：实证研究过程及结果分析。首先，采用描述性统计分析方法分析了标准 审计意见组和非标准审计意见组在各个变量指标上的不同， 初步验证了文中的部分假 设。然后对上市公司股权结构和财务风险对审计意见的影响进行了相关性分析，得出 了与假设相一致的结论。最后，通过 logistic 回归，得出以下结论：上市公司治理结 构越完善，越不容易被出具非标准审计意见；事务所规模与审计意见之间并无显著关 系；事务所变更并不能显著改善上市公司审计意见；风险越大、盈利能力越低的上市 公司被出具非标准审计意见的概率越大。 第 6 章：对策建议及研究局限性。针对文中得出的分析结论，提出以下建议：完 善上市公司治理结构，要继续推进股权分置改革，健全独立董事制度和审计委员会制 度；严格控制上市公司担保风险，降低财务风险；加大风险导向审计模式在我国的应 用；完善相关的法规体系建设。 本文的创新性在于： （1）在研究方法上，首先在规范方面对影响上市公司审计的因素做出了系统的 总结，其次采用相关性分析和回归分析相结合的方法进行了实证研究； （2）在指标选取上，本文将反映上市公司法律风险的关联交易担保加入回归模 山东财经大学硕士学位论文 iii 型，将其作为自变量对审计意见影响因素进行分析，并得出了预期结论，因而对注册 会计师在今后的审计中重点关注关联交易行为提供了借鉴。 本文的局限性在于： （1）首先，在样本选取上，我国从 2006 年规定开始实施风险导向审计模型，但 本文只选取了 2009 年和 2010 年两年华东地区的 a 股上市公司作为样本进行分析， 这部分地区上市公司占有各方面的资源优势， 所得出的结论可能难以推广到国内所有 的 a 股上市公司。并且该结论对我国实施风险导向审计以来上市公司审计意见的影 响因素研究说服力可能不够强。 （2）再次，在指标选取上，影响上市公司审计意见类型的原因有很多，但鉴于 数据来源有一定的难度，本文只选取了其中比较有代表性的因素进行了分析，并且对 反映上市公司法律风险的衡量只选取了关联交易这一个指标； 本文选取的会计师事务 所规模指标是以会计师事务所当年的业务收入总额排名来衡量的，在实际排名中，事 务所规模也可以根据员工人数和所拥有的注册会计师人数排名， 因此该指标具有一定 的片面性。 关键词：风险导向审计 审计意见 法律风险 事务所规模 审计委员会 abstract iv abstract modern risk oriented audit is new auditing method，which is produced accompanied by the audit business environment changes at the end of the twentieth century. in 1997, the pioneer of modern risk oriented audit- the united states of america kpmg and assurance research center director dr.timothy b.bell and university of illinois urbana-champaign published a research report strategic system audit concept organizations , put forward the kpmg bmp (business measurement process) audit mode, construct of a strategic analysis (strategic analysis ), process analysis ( process analysis), management evaluation (business measurement ), risk assessment (risk analysis) as well as continuous improvement (continuous improvement) risk audit process. risk oriented audit refers to analyze and judge the risks and risk degree of the audited units, make the audit resources focus on high risk audit field, take audit strategies according to different risk factor status and degree, strengthen substantive test to the high risks, and reduce residual risk of internal audit to the lowest level based on auditors fully understand and evaluate internal control of the audited units. different with traditional risk oriented audit model, modern risk-oriented audit is a new auditing method, it is new development of strategic management theory system theory in the promotion of audit method in auditing practice. risk oriented audit overcomes the defect of transaction-based auditing and system-based audit, makes certified public accountants can publish overall financial statements audit opinions more fairly. when certified public accountants publish audit opinion, need to consider the internal and external environment of the audited units. that is the influence factors of audit opinion, thus reduce the audit risk to the lowest level. this paper aims to study listed companies audit opinion influence factors under the modern risk oriented audit mode, expect to provide suggestions to audit practice. the paper adopts normative research and empirical research combined method, selects the east china a shares listed companies data, with the audit motives and modern 山东财经大学硕士学位论文 v risk oriented auditing development as the starting point to put forward hypothesis, discusses the governance structure of listed companies, financial risk, profitability, firm sizes and whether change accounting firm and other factors on the effect of certified public accountants audit opinion. this paper is divided into six parts: part 1: introduction. firstly, introduces the research background and research significance of the paper, then summaries the current domestic and foreign similar research and describes the research thoughts and research methods. part 2: the production and development of modern risk oriented audit. starting from the economic reasons of audit motives, analyze the background of modern risk oriented audit: the exist of auditing expectation gap and the change of audit target(social factor); audit organizations economic pressure (the foundation); the internal defects of system-based audit (technology factor); the development of strategic management theory (ideas factor). the paper elaborates the concrete process of risk oriented audit, introduces the development process of risk oriented audit model in china. at present, people hold two different points of view to the main content of this audit mode: the view of in order to manage the risk analysis as the main content and the view of in order to find out the management fraud as the main content. part 3: theoretical analysis and research hypothesis. the main content of this part is to put forward the research hypothesis. (1)analyze the relationship between listed company governance structure and audit opinion, including ownership structure, system of independent directors and audit committee system, then put forward the first hypothesis: the perfect listed company governance structure can reduce the possibility of being issued non-standard audit opinions by auditors; (2)analyze the relationship between accounting firm size and audit opinion, put forward the second hypothesis: compared to small firms, auditors in small firms are more possible to issue non-standard audit opinions; (3)analyze the relationship between accounting firms changes and audit opinion, put forward the third hypothesis: when listed companies exist firm change phenomenon, certified public accountant are less likely to issue non-standard audit opinions. (4)analyze the relationship between listed company financial risk and audit opinion, put forward the fourth hypothesis: abstract vi the higher of the legal risk, and the more possible to be issued non-standard audit opinions. part 4: empirical research design. introduces the sample data of empirical research required, variable index and research methods. this article selects east china six provinces and one citys a shares listed companies data in 2009 and 2010 years. by using the method of combing descriptive statistical analysis, correlation analysis and regression analysis methods to validate the proposed hypothesis. part 5: empirical analysis. firstly, analyzes the differences in all variables between standard audit opinion group and non-standard audit opinion group by using descriptive statistical analysis methods , preliminary validates partial hypothesis in this article. and then makes correlation analysis to the equity structure of listed companies and the financial risks effect on audit opinions, draw the consistent conclusion with the hypothesis. lastly, through logistic regression, draw the following conclusions: the governance structure of listed companies is more perfect, it is more difficult to be issued non-standard audit opinions; there are no significant relationship between firm size and audit opinion; firm changes can not significantly improve audit opinion of listed companies; the higher risk and the lower profit ability, then the greater probability being issued non-standard audit opinions. part 6: countermeasures and study limitations. the article makes the following recommendations according to the analysis conclusion,: perfect the governance structure of listed companies, we should continue to promote the share-trading reform, sound independent directors and audit committee system; control the listed company guarantee risk strictly, and reduce financial risk; increase the application of risk oriented audit model in china; perfect the related laws and regulations system construction. the innovation of this paper lies in: (1)in research methods, firstly, the paper makes a system summary to the factors influencing listed companies audit in the normative aspects. secondly, makes empirical study by using the method of correlation analysis and regression analysis combined. (2)on index selection, the paper joins the related guarantee transaction as the independent variables reflecting the listed company legal risk to the regression model, and 山东财经大学硕士学位论文 vii obtains expected conclusion, so provides a reference for certified public accountant to focus on related transactions in the future audit. the limitations of this paper lies in： (1)firstly, from sample selection, our country started to implement risk oriented audit model from 2006, but this article only selects the east chinas a share listed companies 2009 and 2010 two years as samples to analyze, this part of the listed company has the advantage of the resources, the conclusions may be difficult to generalize to all domestic a shares listed companies, and the conclusions persuasion to the audit opinion of listed companies of the influence factors in our country since the implementation of the risk-oriented audit may be not strong enough. (2) secondly， on index selection, there are many reasons which can influence the type of audit opinion of listed companies, but in view of a certain degree of difficulty of the data source, this article only selects some representative factors to analyze, and only selects a related transaction index to reflect listed companies legal risk. the accounting firm scale index this paper selects is measured by accounting firms total business income ranking in those days, in the actual ranking, firm size ranking can also be based on the number of employees and the number of certified public accountants, therefore, the indicators have certain one-sidedness. key words: modern risk oriented audit mode audit opinion legal risk audit committee 目录 viii 目录 第 1 章 绪论 . 1 1.1 研究的背景及意义 . 1 1.1.1 研究的背景 . 1 1.1.2 研究的意义 . 2 1.2 国内外研究现状及评价 .