【作者】 张洁；

【导师】 刘桂良； 康顺平；

【作者基本信息】 湖南大学 ， 审计硕士（专业学位）， 2018， 硕士

【摘要】 安然事件曝光后,美国国会颁布了《萨班斯-奥克斯利法案》,提出实行审计师定期轮换制度。2003年,我国相关部门颁布了《关于证券期货审计业务签字注册会计师定期轮换的规定》,该规定表示,从2004年1月1日起,也要求为特定机构提供审计服务的签字注册会计师连任不得超过五年。随后几年,新的审计准则体系、新的审计模式的理念、模型以及审计流程、新的指导意见等等一系列的政策制定,都显示出国家对会计师事务所行业的重视。另外,通过对事务所声誉、聘约稳定性与审计收费的研究文献进行综述,发现两两之间的研究文献很多,但是尽管如此,研究结论却不尽相同。在这样的背景下,研究事务所声誉、聘约稳定性以及审计收费有着一定的理论与现实意义。基于此背景,本文对事务所声誉、聘约稳定性以及审计收费这三者的关系进行专题研究,选取2010年年报审计更换审计机构的上市公司数据为研究样本,并在国泰安数据库下载整理名单公司所有披露年限的审计费用、审计意见类型、审计事务所等信息情况,结合公开发布的事务所排名信息,对数据进行整理归纳,以事务所排名量化事务所声誉高低,以事务所审计任期年限的长短来衡量事务所聘约的稳定性,同时运用理论与描述性统计法对事务所声誉、聘约稳定性及审计收费三者关系进行论证。最终得出事务所声誉与审计聘约稳定性呈正相关关系,审计聘约稳定性与审计收费呈正相关关系,而事务所声誉与审计收费之间也呈现正相关关系,与此同时,还发现国内事务所收费较均匀,偏向于均匀收费,而四大每年的审计收费情况上升幅度较大,且几乎第二年收费均高于承接业务第一年的收费,因此国际四大有着一定的低价揽客的嫌疑。在结论的基础上,本文对事务所层面、公司层面及监管层面提出了一定的建议,同时也对论文的未来样本研究提出了改进展望。更多还原

【Abstract】 After the exposure of Enron incident,the United States Congress enacted the Sarbanes-Oxley Act in 2002,proposing audit rotation system.In 2003,Chinese Ministry of Finance promulgated the ’Provisions on the Regular Rotation System of Certified Accountants for Securities,Futures and Auditing Services’.In the following years,a series of policies all showed great importance to the accounting firm industry from the government.Also,through studying the researches on the reputation of the accounting firm,the stability of the contract,and audit pricing,it can be found that there are many studies between any two of them,but there are few studies of all of the three.Besides,the conclusions vary from each other.Under this circumstance,the study among the reputation of the accounting firm,the stability of the contract,and audit pricing has certain theoretical and practical implications.Based on this background,this article uses a monographic study to investigate the relationship among the reputation of the accounting firm,the stability of the contract,and audit pricing.It selects companies which changed their audit firm in 2010’s annual report auditing as a sample.The ranking of the firm and the length of the firm’s audit tenure are used to quantify the reputation of the firm and the stability of the firm’s contract respectively.At the same time,theory and descriptive statistics are used to demonstrate the relationship among firm reputation,contract stability,and audit pricing.Finally,it is concluded that the firm’s reputation is positively correlated with the stability of the audit contract.The stability of the audit contract and the audit pricing are positively related.The reputation of the firm and the audit pricing also have a positive correlation.At the same time,it is also found that the fees of the domestic firms in different years are more uniform.However,the annual audit fees of the Big Four have increased by a large margin and fees for the second year are higher than first year.Therefore,the intern Big Four have certain suspicion of low-balling.Based on the conclusions,this article puts forward some suggestions on the audit firm level,the company level and the regulatory level.At the same time,it also puts forward the improvement prospects for the future sample research of the thesis.更多还原