公司内部治理 盈余管理与审计意见-会计学专业论文.docx

II II ABSTRACT The securities market plays an important role in modern society. From 1990 to 2010, Chinese securities market has been constantly expanding. However, with the rapid development, earnings management action is very common. It not only misleads the investors but also impairs the function of stock market. So, it’s necessary to prohibit this action. Auditing Standards of China requires that: The management is responsible for the preparation and fair presentation of financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; and (3) making accounting estimates that are reasonable in the circumstances. Auditor’s Responsibility is to express an opinion on financial statements based on their audit. They should conduct audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that they comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. According to the Auditing Standards, we can find that the companys internal governance is inner assurance of financial statements; the CPA audit is external oversight of financial statements. So, this paper will test whether the internal governance and outside audit can influence earnings management. In this paper, the author uses the data of Chinese listed company in 2009 to test the question .The conclusions as follows: The auditors can find earnings management action to some extent. Ownership structure and earnings management into a U-shaped relationship. (3)Proportion of independent d