我国上市公司审计师任期与审计独立性关系的实证研究.pdf

重庆大学
硕士学位论文
我国上市公司审计师任期与审计独立性关系的实证研究
姓名:黄勤
申请学位级别:硕士
专业:会计学
指导教师:李嘉明
20060401
重庆大学硕士学位论文中文摘要
摘要
自2002年以来,国内外就“审计师任期与审计独立性关系”的研究逐渐增多,结
论各异。本文拟通过实证检验审计师任期与审计独立性的关系,寻找适合我国并
能保持审计独立性的审计师任期,为我国的独立审计发展和证券监管提供帮助。
本文从审计独立性的定义出发,在回顾国内外有关文献的基础上,采用直接
验证和间接验证相结合的方法,运用配对检验和 Logistic 回归分析对 2002-2004 年
度自愿性审计师变更的 A 股上市公司和 1995-2004 年度发生舞弊财务报告的 A 股
上市公司进行实证分析。结果表明:(1) 相对于中间长度的审计师任期(4-5 年),较
短的审计师任期(3 年及 3 年以下)和较长的审计师任期(6 年及 6 年以上)更容易出现
舞弊财务报告,从而损害审计独立性。(2) 相对于中间长度的审计师任期(4-5 年),
较短的审计师任期(3 年及 3 年以下)和较长的审计师任期(6 年及 6 年以上)更容易通
过审计师更换获得“审计意见改善”,在某种程度上影响后任审计师的独立性。因此,
本文认为:相对于较长或较短的审计师任期,中间长度的审计师任期更有利于保
持审计独立性。基于此结论,本文提出设置审计师任期下限等建议,希望对加强
证券监管提供现实指导。
关键词:审计师任期,审计独立性,舞弊财务报告,审计意见改善
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重庆大学硕士学位论文英文摘要
ABSTRACT
There are increasing researches in domestic and abroad focusing on the relation
between audit independence and the auditor tenure since 2002. However, results are
seriously controversial. Purpose of this paper is to explore the suitable audit tenure,
which contributes to maintain audit independence in our country applying approaches of
empirical testing, and further offer valuable suggestion for the development of
independent audit and supervision of stock market.
Based on domestic and abroad reviewed results about the relation between audit
independence and the auditor tenure and the definition of audit independence, we
combine direct and indirect empirical test to study A-share voluntary auditor changes
sample from 2002 year to 2004 year and the fraudulent financial reports from 1995 year
to 2004 year applying pairs analysis and the Logistic regression analysis. Results
indicates: (1) Fraudulent financial reporting is more likely to happen and further affect
audit independence during short auditor tenure (3 years and less) and long auditor
tenure (6 years and more) compared to medium auditor tenure (about 4 to 5 years). (2) It
is more likely to obtain “clean audit opinion”by changing auditor and affect audit
independence of post-a