会计师事务所合并对审计质量的影响.docVIP

PAGE PAGE 39 会计师事务所合并对审计质量的影响 摘要：随着我国市场经济的发展和日益国际化的进程，我国本土会计师事务所面临的机会及挑战都日益增加，一方面我国企业在国际上越来越有地位，此为机遇；另一方面，国际大所从进军中国市场之后逐渐吞噬了大量市场份额，目前本土所仍然无法匹敌，此为挑战。会计师事务所的核心即其审计质量，作为经济社会中不可缺少的组织，其日益增加的鉴证作用使理论界和实务界都愈发关注其审计质量。近些年审计市场兴起的事务所合并浪潮引起了诸多学者对合并后果的探讨，最值得关注的即是其对审计质量的影响。通过对审计质量的定义及影响因素的分析，本文得出事务所规模、审计师专业胜任能力、审计师独立性、审计费用等因素起主要影响作用。本文从理论上分析了事务所合并对审计质量的影响，并认为审计质量是否提升的关键因素在于合并后的整合好坏，并对整合过程稍作展开。在分析部分，本文首先总结了我国经历的三次合并浪潮的特点，分析了其驱动因素并认识到其存在的问题。随后，通过对第三次合并浪潮中合并的事务所的发展状况分析，本文呈现了这些事务所的发展趋势和与国际大所比较的趋势，得出本土事务所仍需注重合并后自身整合的结论。并在下文中从实证的角度分析我国第三次事务所合并浪潮中合并的事务所历年出具非标准审计意见的趋势和可操纵应计利润的趋势变化，以此体现我国本土事务所合并之后对审计质量的影响情况。本文的创新之处在于系统地分析了我国会计师事务所合并历史并认识到我国的实际环境，重点关注了合并后的整合问题，从一个侧面丰富了该领域的观点。 关键词：审计质量、事务所合并、审计意见、可操纵应计利润、整合 The Impact of Accounting Firm Merger on Audit Quality Abstract: With the development of market economy and the progress of internationalization, the opportunities and challenges are increasing. The fact that China is more and more important in the international world brings us opportunities and local accounting firms can’t keep up with international firms makes us face challenges. As an indispensable part in economic society, accounting firms attract increasing attention, especially its audit quality. In recent years, the wave of accounting firm merger has arisen many discussions about the merger effect and the most noteworthy is the effect on audit quality. Analyzing the meaning and factors of audit quality, this paper concludes that accounting firms’ size, auditors’ ability and independence, audit fee are the main factors. Next, the paper analyzes the effect of accounting firm merger on audit quality and concludes that the key factor of improving audit quality is the integration. Later, this paper summarizes the characteristics of that three merger waves in Chinese history and realizes the problems among them. Then, this paper reveals the development trend of local accounting firms and the differences between local firms and international firms, which tells us the local firms should