会计师事务所改制对审计质量的影响

【作者】 王婷；

【导师】 刘瑛； 袁文辉；

【作者基本信息】 首都经济贸易大学 ， 审计（专业学位）， 2015， 硕士

【摘要】 为促进中国会计师事务所的发展壮大、走出国门,财政部等相关部门,积极探索适合我国国情的会计师事务所组织形式。近年来,业界积极促进会计师事务所从有限责任制向特殊普通合伙制的转型。财政部,工商总局等相关部门,自2010年7月起,颁布相关规定要求大型会计师事务所在2010年12月31日前转制为特殊普通合伙制,并鼓励中型会计师事务所在2011年12月31日转制为特殊普通合伙制。这一规定的执行不仅有利于我国会计师事务所做大、做强,同时也在客观上为我国会计师事务所审计质量的提高奠定了坚实的基础。在此基础上,本文选择2009年到2013年5年这一时间段中在2011年期末之前完成会计师事务所转制的9家会计师事务所(立信会计师事务所、信永中和会计师师事务所、大华会计师事务所、大信会计师事务所、中瑞岳华会计师事务所、国富浩华会计师事务所、天健会计师事务所、天职国际会计师事务所、致同会计师事务所)对审计费用、审计意见类型、审计规模这三个方面进行考察,分析这三个指标在事务所组织形式转变前后的变化,并利用柱状分析图和数据表格相结合的分析方法对会计师事务所改制对审计质量的影响进行探讨。本文首先对研究背景、研究意义、国内外文献综述进行阐述；然后对会计师事务所改制对审计质量的影响的相关理论进行阐述分析,其次,对改制前的现状及其成因进行分析；最后,通过对改制完成的9家会计师事务所进行案例分析,并采用柱状图与数据表格相结合的方法,从审计费用、审计意见类型和审计规模三个角度对会计师事务所改制对审计质量的影响进行研究。更多还原

【Abstract】 To promote the development and expansion of Chinese accounting firms, the Ministry of Finance and other relevant departments to go abroad, and actively explore the CPA organization form suitable for China. In recent years, accounting firms from the industry to actively promote the transition to a limited liability partnership’s special general. Since July 2010, Ministry of Finance, Business Administration and other related departments, the promulgation of the relevant requirements of large accounting firms in the December 31, 2010 for the restructuring of the special general partnership, and to encourage medium-sized accounting firm in 2011, December 31 Japan transformed into a special general partnership. Implementation of this provision is not only conducive to China’s accounting firm bigger, stronger, and also the objective laid a solid foundation for improving the quality of our accounting firm. On this basis, the paper chooses 2009 to 2013 five-year period of time before the end of 2011 to complete the conversion of 9 CPA CPA (Certified Public Accountants Lixin, Shine Wing Certified Public Accountants, the big Hua Certified Public Accountants, the big accounting firms, RSM China Certified Public Accountants. Horwath CPA, Certified Public Accountants, the bounden duty of the international accounting firm, caused by the same accounting firm) audit fees, audit opinion type, scale audit of these three aspects, analyzes the changes in these three indicators before and after the change in the form of firm organization and use analytical methods columnar charts and data tables combined with the impact of the restructuring of the accounting firm to conduct audit quality Discussion. Firstly, the research background, significance, literature review and abroad elaborated; then the impact of the restructuring of the accounting firm’s audit quality elaborated the theory analysis, and secondly, the current situation and its causes are analyzed before the restructuring; and finally, by the completion of the restructuring of the nine case studies accounting firms, and histogram data using the method of combining form, from the audit fees, audit and audit opinion type scale restructuring of the three angles of impact of the accounting firm to audit quality research.更多还原