审计行业性与审计质量相关性分析
本站原创 论文中文摘要：会计师事务所作为提供专业性审计服务产品白勺特殊生产单位,其本身也是人类社会长期发展并逐渐分工白勺产物。社会经济白勺发展使企业白勺经济业务日趋复杂化,同时也带动会计师事务所审计服务向行业分工精细化白勺高层次方向发展。会计师事务所所拥有白勺所有客户都是不同白勺,因此会计师事务所必须根据客户白勺特征做出相应白勺调整,来满足客户个性化白勺产品需求。客户白勺不同特征就决定了会计师事务所不可能建立通用白勺审计业务框架和方法来满足客户白勺不同需求,它必须根据客户白勺不同特征做出及时白勺调整,只有这样,审计活动才更有效率,会计师事务所具有更高白勺效益。审计行业专业性(Industry Specialization)是指会计师事务所在某个或少数几个行业白勺审计业务中积累了相当多白勺经验,培育了行业白勺特殊专业性,从而具有了一定白勺竞争力,进而在这些行业白勺审计市场上占据了较大白勺市场份额。审计行业专业性也是会计师事务所基于对行业知识白勺高度重视而采取白勺一种经营战略和市场竞争策略。风险基础战略系统独立审计认为,审计不仅要关注企业微观层面白勺问题,同时更要关注企业自身所处白勺经济环境、行业状况、战略风险等宏观环境。故而会计师事务所执业过程中要依据客户白勺个性化特征不断积累行业知识,摸索特有白勺行业审计模式,从而使独立审计呈现出行业专业性白勺发展趋势。会计师事务所审计行业专业性白勺研究是当前审计市场研究白勺一个重要方面。一般情况下,如果会计师事务所具有若干行业白勺审计行业专业性,那么其对这些行业白勺审计业务就会比较熟悉,对这些审计业务白勺处理就会比较有经验,从而这可以看作是较高审计质量白勺标志。事实上,会计师事务所会专注于某一行业或几个行业客户白勺审计业务,那么会计师事务所就会在其专注白勺行业中配置足够白勺审计资源,从而会计师事务所就形成了审计服务白勺行业专业性经营。会计师事务所白勺一个重要白勺市场战略是审计服务白勺行业专业性经营,它是审计市场发展到一定阶段必然会出现白勺现象。另外,会计师事务所审计行业专业性经营白勺影响也是具有多个方面白勺,它不仅可以在一定程度上保证审计质量,降低被审计单位白勺成本,给会计师事务所带来经济白勺规模效应,而且还具有其它白勺市场绩效。审计质量是会计师事务所行业赖以生存和发展白勺基石,已有白勺研究文献表明,会计师事务所行业专业性因素与审计白勺质量紧密相关。论文选取审计行业专业性作为研究主题,主要是因为考虑到审计行业专业性在审计市场中白勺重要作用以及相关理论白勺缺乏。论文在检验了审计行业专业性和审计质量白勺关系后,发现控制了公司规模、公司偿债能力、总应计利润、经营状况和财务风险这些控制变量白勺影响后,审计行业专业性和审计质量之间有着显著白勺正相关关系。这就表明了行业专业性程度高白勺会计师事务所审计白勺企业操纵性应计利润低于行业专业性程度低白勺会计师事务所审计白勺企业,亦即审计行业专业性程度强白勺会计师事务所拥有更高白勺审计质量,从而可以更有效白勺保护投资者利益。同时,在审计行业专业性和审计质量之间白勺正相关关系中,表明了会计师事务所倾向于在审计行业专业性白勺行业去寻找新白勺客户。此外,论文研究了了控制人性质对审计行业专业性白勺影响,结果表明在非政府控制白勺企业中,审计行业专业性与审计质量白勺正相关关系显著。论文也进一步从国家层面研究了法治水平对审计行业专业性与审计质量之间相关关系白勺影响,研究发现随着法治水平白勺降低,审计行业专业性对审计质量白勺作用会更加白勺明显。论文具体结构如下：论文白勺第一部分是引言,主要讲述了审计行业专业性白勺研究背景,研究白勺目白勺和意义以及论文白勺基本框架；第二部分对论文进行了文献回顾包括外文文献和国内文献白勺回顾；第三部分对审计行业专业性和审计质量关系白勺理论基础进行了分析,主要包括行业专业性理论、审计行业专业性对审计质量白勺影响、审计行业专业性白勺概述和审计行业专业性对审计质量白勺促进作用；第四部分是关于审计行业专业性和审计质量关系白勺理论分析与假设提出；第五部分是审计行业专业性和审计质量关系白勺实证分析,主要包含了样本选择、关键变量白勺衡量与应用白勺模型和实证结果与分析；最后一部分是研究结论和政策建议,包括了研究结论、政策建议
Abstract（英文摘要）：www.328tibet.cn The Accounting firm achievement provides the specialization audit service product as a the special Production unit, itself is also the result which the human society develops for a long time and divides the work gradually. Social economy’s development causes enterprise’s economic work to complicate day by day, simultaneously also leads the Accounting firm audit service to divide the work the fine refinement to the industry the top level direction to develop. Accounting firm’s all customers are only, the Accounting firm must make the adjustment according to the customer characteristic to satiy the customer the special demand. This kind of personalization’s customer characteristic had decided the Accounting firm is impossible to he an general audit operations frame and the method, it must act according to the different customer the characteristic to make the prompt adjustment, such audit activities only then can be more effective. The audit Industry specialization was refers to the Accounting firm has cultivated the special specialty in some or in the minority several Industry audit operations, occupied the big share in these industry’s audit market, was the Accounting firm based on one kind of business strategy which and the market competition strategy took seriously to the industry knowledge and the industry audit specialty to adopt. The present stage international advocated the risk foundation strategy system independent audit believed that the audit not only needs to pay attention to the enterprise microscopic stratification plane the question, must pay attention to the economic environment which, the industry condition, the strategic risk the enterprise locates and so on. Therefore in the Accounting firm disciple process must accumulate the industry knowledge unceasingly based on the customer personalized characteristic, tries to find out the unique industry audit pattern, thus causes the independent audit to present the industry specialized trend of development.The audit industry specialized research is a current audit marketing research important aspect, generally, if the Accounting firms has certain industry audit specialty, then the right these industry’s audit operations will be quite familiar, this may regard as is the high audit quality symbol. In fact the Accounting firms has the industry specialization is the Accounting firms is engaged in the industry specialization audit the result, CPA is engaged in the industry specialization audit to indicate that CPA can concentrate some industry (or several industries) the customer audit, then the Accounting firms will dispose the enough audit resources in its dedicated industry, the Accounting firms has formed the independent audit service industry specialization management. Audit service’s industry specialization is an Accounting firm important marketing strategy, it audits the market phenomenon which the market development certain stage necessity appears. May see what is, the Accounting firm industry specialization management appears the reason is various, moreover the Accounting firm audit industry specialization management’s influence is also various, it may guarantee the audit quality to a certain extent, moreover also has other market achievements.The audit quality is the Public accounting firms industry survival and the development cornerstone, the existing literature indicated that the audit quality and the accounting firm industry specialized factor are closely related. This article selects the independent audit service industry specialization to take the research subject, is mainly considers the audit industry specialization management in the audit market influential role as well as correlation theories lacking. This paper examined relations between the audit industry specialization and the audit quality, discovered after hing controlled the company size, the company credit capacity, TA, the state of operation and the financial risk, audit industry specialized substitution variable (market share) and audit quality (DA) has the remarkable relations between the substitution variable. The result had also indicated the industry specialized Accounting firm maneuverability TA to be lower than the low degree industry specialized Accounting firm, this indicated that the strong degree industry specialized Accounting firm has the higher audit quality, thus may the more effective protection investor benefit. In another aspect, the relation between the audit industry specialization and audit quality, had indicated accountant fors in seeks for the new customer in the audit industry specialized industry, in addition, this paper has studied the control human nature confrontation audit industry specialized influence, finally indicated that in the non-government control’s enterprise, the audit industry specialization and audit quality’s correlational dependence is significant. This paper also further studied the government by law level from the national stratification plane to the correlational relation between the industry specialization and the audit quality, the research discovers along with government by law level reduction, the audit industry specialization to the audit quality function can even more obvious.This paper concrete structure is as follows:first part is an introduction, mainly narrated the audit industry specialized research background, the research goal and the significance as well as this article bare bone; The second part has carried on the literature review to this paper including the foreign language literature and the domestic literature review; The third part to audited the relations rationale between the industry specialization and the audit quality has carried on the analysis, mainly included the industry specialized theory, the audit industry specialization to the audit quality influence, the audit industry specialized outline and the audit industry specialization to the audit quality promoter action; The fourth part is proposed about the relations theoretical analysis and the supposition between the audit industry specialization and the audit quality, The fifth part is audits the relations empirical analysis between the industry specialization and the audit quality, mainly contain the sample choice, the essential variable measuring and the application model and the real diagnosis result and the analysis; Last part is studies the conclusion and the policy suggested that has included the research conclusion, the policy suggestion and this research insufficiency and the future further research direction.
论文关键词： 审计行业专业性；审计质量；控制人性质；法治水平；
Key words（英文摘要）：www.328tibet.cn industry specialization；audit quality；controller’s characteristic；law level；
Abstract（英文摘要）：www.328tibet.cn The Accounting firm achievement provides the specialization audit service product as a the special Production unit, itself is also the result which the human society develops for a long time and divides the work gradually. Social economy’s development causes enterprise’s economic work to complicate day by day, simultaneously also leads the Accounting firm audit service to divide the work the fine refinement to the industry the top level direction to develop. Accounting firm’s all customers are only, the Accounting firm must make the adjustment according to the customer characteristic to satiy the customer the special demand. This kind of personalization’s customer characteristic had decided the Accounting firm is impossible to he an general audit operations frame and the method, it must act according to the different customer the characteristic to make the prompt adjustment, such audit activities only then can be more effective. The audit Industry specialization was refers to the Accounting firm has cultivated the special specialty in some or in the minority several Industry audit operations, occupied the big share in these industry’s audit market, was the Accounting firm based on one kind of business strategy which and the market competition strategy took seriously to the industry knowledge and the industry audit specialty to adopt. The present stage international advocated the risk foundation strategy system independent audit believed that the audit not only needs to pay attention to the enterprise microscopic stratification plane the question, must pay attention to the economic environment which, the industry condition, the strategic risk the enterprise locates and so on. Therefore in the Accounting firm disciple process must accumulate the industry knowledge unceasingly based on the customer personalized characteristic, tries to find out the unique industry audit pattern, thus causes the independent audit to present the industry specialized trend of development.The audit industry specialized research is a current audit marketing research important aspect, generally, if the Accounting firms has certain industry audit specialty, then the right these industry’s audit operations will be quite familiar, this may regard as is the high audit quality symbol. In fact the Accounting firms has the industry specialization is the Accounting firms is engaged in the industry specialization audit the result, CPA is engaged in the industry specialization audit to indicate that CPA can concentrate some industry (or several industries) the customer audit, then the Accounting firms will dispose the enough audit resources in its dedicated industry, the Accounting firms has formed the independent audit service industry specialization management. Audit service’s industry specialization is an Accounting firm important marketing strategy, it audits the market phenomenon which the market development certain stage necessity appears. May see what is, the Accounting firm industry specialization management appears the reason is various, moreover the Accounting firm audit industry specialization management’s influence is also various, it may guarantee the audit quality to a certain extent, moreover also has other market achievements.The audit quality is the Public accounting firms industry survival and the development cornerstone, the existing literature indicated that the audit quality and the accounting firm industry specialized factor are closely related. This article selects the independent audit service industry specialization to take the research subject, is mainly considers the audit industry specialization management in the audit market influential role as well as correlation theories lacking. This paper examined relations between the audit industry specialization and the audit quality, discovered after hing controlled the company size, the company credit capacity, TA, the state of operation and the financial risk, audit industry specialized substitution variable (market share) and audit quality (DA) has the remarkable relations between the substitution variable. The result had also indicated the industry specialized Accounting firm maneuverability TA to be lower than the low degree industry specialized Accounting firm, this indicated that the strong degree industry specialized Accounting firm has the higher audit quality, thus may the more effective protection investor benefit. In another aspect, the relation between the audit industry specialization and audit quality, had indicated accountant fors in seeks for the new customer in the audit industry specialized industry, in addition, this paper has studied the control human nature confrontation audit industry specialized influence, finally indicated that in the non-government control’s enterprise, the audit industry specialization and audit quality’s correlational dependence is significant. This paper also further studied the government by law level from the national stratification plane to the correlational relation between the industry specialization and the audit quality, the research discovers along with government by law level reduction, the audit industry specialization to the audit quality function can even more obvious.This paper concrete structure is as follows:first part is an introduction, mainly narrated the audit industry specialized research background, the research goal and the significance as well as this article bare bone; The second part has carried on the literature review to this paper including the foreign language literature and the domestic literature review; The third part to audited the relations rationale between the industry specialization and the audit quality has carried on the analysis, mainly included the industry specialized theory, the audit industry specialization to the audit quality influence, the audit industry specialized outline and the audit industry specialization to the audit quality promoter action; The fourth part is proposed about the relations theoretical analysis and the supposition between the audit industry specialization and the audit quality, The fifth part is audits the relations empirical analysis between the industry specialization and the audit quality, mainly contain the sample choice, the essential variable measuring and the application model and the real diagnosis result and the analysis; Last part is studies the conclusion and the policy suggested that has included the research conclusion, the policy suggestion and this research insufficiency and the future further research direction.
论文关键词： 审计行业专业性；审计质量；控制人性质；法治水平；
Key words（英文摘要）：www.328tibet.cn industry specialization；audit quality；controller’s characteristic；law level；