毕业设计(论文)-新任审计师是否更加谨慎.docVIP

JIU JIANG UNIVERSITY 毕 业 论 文 题 目 新任审计师是否更加谨慎？ 英文题目 Is the New Audit More Conservative? 院 系 会计学院 专 业 会 计 学 姓 名 班级学号 会A122C班 11218020712 指导教师 二零一六年五月 摘 要 本世纪初，随着一系列公司4年对我国证券市场中A、B股审计方面的信息。通过对数据的整理，将审计师出具的第一份审计报告作为一组样本，非初次出具的审计报告作为对比组样本。对比分析初次审计样本和非初次审计样本中各种审计报告类型的比例。另外，本文又从事务所规模的角度对比了初次审计与非初次审计中各类审计报告类型的比例。结果得出初次审计中非标准审计意见的比例大于非初次审计相应的比例，考虑到事务所规模时得到的结论一致。因此本文得出结论是：新任审计师是否更加谨慎。 关键字：初级审计；审计谨慎性；审计意见。 Abstract At the beginning of this century, with a series of corporate accounting scandals have been revealed, such as Enron and WorldCom disclosed financial scandals and domestic tin companys stake in the case, Oriental electronic financial fraud events, and so on，the public has raised more and more questions about the authenticity of the companys financial information as well as the quality of the independent audit. This has seriously hindered the development of the economy and the audit profession. In addition, the United States in 2002 enacted the SOX act, the law of the audit term to make a mandatory rotation of the provisions of the five year period. Since the introduction of the bill, relevant scholars at home and abroad have become more and more interested in the relationship between audit tenure and audit quality. But the conclusions are different. In the past, many scholars have studied the audit term of attention to consider two aspects of auditor tenure and firm tenure, and select different alternative variables to measure audit quality. This paper also studies the relationship between audit tenure and audit quality as the center of the study. First of all, based on the conclusions of previous studies, this paper classified and summarized their research. Then, this paper expounds the theo