【作者】 张贝贝；

【导师】 郝玉贵；

【作者基本信息】 河南大学 ， 会计学， 2007， 硕士

【摘要】 当前,经济全球化加速发展,会计职业国际化方兴未艾,中国注册会计师行业的发展也进入了一个新的历史阶段。会计师事务所的规模化将成为我国注册会计师行业发展的趋势所在,上规模、上水平是事务所未来的发展方向。但是由于会计师事务所的工作极为特殊,其工作质量直接关系着资本市场的健康发展。因此,会计师事务所的规模必须以保证提高资本市场的信息质量为前提,会计师事务所的规模化发展必须以提高独立审计的质量为基础。但是,近些年,国内外连连遭受财务丑闻和审计失败事件对资本市场的打击。从一些重大财务欺诈案中我们不难发现,不管是在震惊世界的美国安然事件中倒闭的安达信,还是我国因“银广厦”财务舞弊案而被撤销的“中天勤”,都是国际或国内有高度知名度的大型事务所。目前在我国,不同规模会计师事务所的审计质量是否存在差异,实务界与理论界一直存在争议。本文以此为出发点来探讨我国事务所规模与审计质量的关系及其决定因素,并提出事务所在规模化过程中出现的问题以及如何提高审计质量的政策建议。在21世纪初期审计质量越来越备受社会公众关注的情况下展开此项研究具有很大的理论意义和现实意义。本文共分为五部分来探讨事务所规模与审计质量关系及其相关问题。分析得出事务所规模与审计质量的关系受代理成本和规模经济两个因素的影响,而这两个因素共同作用的结果取决于独立审计市场的健康状况和事务所内部治理机制的完善程度。从对我国审计监管部门揭示的审计质量问题以及中注协统计的前百强事务所的处罚惩戒情况的分析可以得出我国会计师事务所规模与审计质量并不存在显著的正相关关系的结论。之所以我国会计师事务所规模与审计质量并不存在显著的正相关关系,是因为我国注册会计师行业发展中在审计市场和事务所内部治理两方面必然存在一定的问题,应从这两方面着手来提高审计质量。论文的新意之处主要有三方面内容:1、将平衡计分卡理论运用于注册会计师行业的绩效评价,以此来平衡事务所规模与审计质量之间的关系;2、运用博弈论来分析审计市场的健康状况和事务所内部治理机制的完善程度对审计质量的影响。3、提出事务所规模化发展中关于完善内部治理机制的政策建议。更多还原

【Abstract】 Presently, with the rapid development of global economy and professional accounting internationalization, the development of CPA circle has entered into a historical phrase. The scale of accounting firms will become a significant index to determine the trend of development in national accounting firms where wide scope and high level will turn out to be the future direction of their development. Owning to the special nature of accounting firms, the quality of its work directly influences a healthy development of the capital market. Therefore, the auditor size must ensure to improve the capital market’s information quality , the development of auditor size must be to improve the quality of independent audits.However, in recent years, financial scandals and audit failures hit repeatedly the capital market at home and abroad. From some major financial fraud case, we easily find whether Andersen or zhongtianqin ,are international or domestic large accounting firms .Currently in China, are there different audit qualities among accounting firms of different sizes ,practical and theoretical circles have been controversial. This paper as a starting point to investigate the relationship between auditor size and audit quality and the decisive factor .Put forward the problem of accounting firms in the process of Large-scale development and the policy proposals that how to improve audit quality. At the beginning of the 21st century audit quality has been a subject of growing public concern , coming into this research has very important theoretical and practical significance .This paper is divided into five parts to discuss the relationship between auditor size and the audit quality and related problem. we conclude the relationship of auditor size and audit quality is influenced by economies of scale and Agents cost , these two factors’influence depends on the degree of perfection of audit market and accounting firms internal control mechanism. From the auditing supervision departments revealed the audit quality and CICPA statistics of the top 100 firms of disciplinary punishment ,We come to the conclusion auditor size and audit quality is not significantly positive correlation.The reason is there are some problems in audit market and firm’s system of internal control ,These two aspects should be to improve audit quality.The innovations of the article conclude three sides:1. The introduction of the BSC to CPA circle balances the auditor size and audit quality; 2.Using game theory to analyze the influences of the health status of audit market and the degree of perfection of the internal control mechanisms to audit quality; 3.Put forward the suggestions of improving the internal control mechanisms.更多还原