公允价值计量对审计质量的影响研究-会计学专业论文.docx

华侨大学硕士学位论文 华侨大学硕士学位论文 万方数据 万方数据 Abstract With the promulgation of new accounting and auditing standards, fair value began to be widely used in Chinas accounting practice. But due to the characteristics of fair value, the asymmetry between accounting principles and auditing standards, and the auditors’ lack of practice experience on it, there are many problems in fair value auditing, and ultimately affect the quality of financial statements. Through the research on fair value auditing, this papaer want to find our country’s specific problems in this area and related solutions to these qusstions, which is beneficial to standard setters, listed companies, auditors, investors an so on. It is also helpful to improve the quality of financial statements that will make it more informative, what’s more, it can promote the development of fair value and the perfection of related standards. The main objective of this paper is to study the influence of the extent of fair value’s application on audit quality. In the study, the sample was divided into financial industry and non-financial industry, and was performed comparative analysis. By screening the A-shares’ data in Shenzhen and Shanghai from 2008 to 2012, establishing an empirical model, using SPSS19.0 to make correlation analysis and multiple regression analysis for the two industries, the article draw the most important conclusion: In the financial industry, fair value measurements have no significant impact on audit quality, in the non-financial industry, fair value measurements will increase abnormal accrued woking capital. In the multiple regression analysis, this paper also demonstrated that, in the non-financial industry, the negative impact of the fair value on audit quality has alleviated trend over the years; but in the financial industry, there is no clear trend. In the non-financial sector, with the improvement of main business revenue growth rate, it will significantly reducethe audit quality, on the other hand,