【作者】 颜玉颖；

【导师】 张岩； 张宁；

【作者基本信息】 北京林业大学 ， 会计学， 2012， 硕士

【摘要】 审计独立性是注册会计师的灵魂,是注册会计师行业赖以生存和发展的前提。随着注册会计师行业服务市场的发展变化,非审计服务所得收入在会计师事务所利润中占有越来越重要的位置,非审计服务对审计独立性的影响亦成为审计理论与实证研究的核心内容之一。本文主要研究了我国上市公司非审计服务对审计独立性的影响。本文首先对国内外非审计服务对审计独立性的影响相关研究进行回顾和评述,介绍了国内外对非审计服务的划分和审计独立性相关理论。其次运用委托代理理论、知识溢出效应和寻租理论阐述了非审计服务对审计独立性的影响。最后用实证研究的方法检验了非审计服务对审计独立性的影响：以2007-2010年我国A股上市公司中同时披露非审计服务费和审计服务费的公司为样本,利用陆建桥模型计算出操控性应计利润,并以操控性应计利润作为审计独立性的替代变量,采用多元回归分析方法对筛选出的102家样本公司进行研究。为避免研究的偏差,进一步根据操控性应计利润正负情况将样本分为DA+和DA-两个子样本,从调高和调低盈余管理的角度就非审计服务对审计独立性的影响进行验证。在控制了资产规模、资产负债率和事务所规模等变量后,回归结果表明,无论从总样本还是子样本角度,非审计费用和盈余管理之间都没有显著的相关关系,即,在我国没有充分的证据表明非审计服务的提供会损害审计独立性。在上述理论分析和实证检验的基础上,本文提出我国应当大力发展非审计服务,但必须从监管层面、注册会计师行业层面和上市公司层面进行规范的政策建议。更多还原

【Abstract】 Audit independence is the soul of Certified Public Accountants (CPA) and it is also the prerequisite for the existence and development of the CPA industry. With the progress of CPA industry service for market, the revenue from non-audit service is more and more important in the operation of the accounting firm, and the impact of non-audit service on audit independence has also become the core content of audit theoretical and empirical study. The impact of that the listed company purchases audit and non-audit service simultaneously on the audit independence is mainly studied in this paper.Firstly, according to the impact of non-audit service on audit independence based on time sequence, the literature on two different views is reviewed separately. Secondly, based on the introduction and review of the theoretic contrivers among principal-agent theory, knowledge spillover effects and the economic rent-seeking theory, the relationship among above mentioned theories and the effect of non-audit services on audit independence are discussed.At last, the impact of non-audit services on the substantial audit examined by empirical study method:We chose the disclosed management consulting services in the annual reports of listed companies in2007-2010year as the study samples, use the result of discretionary accrual from modified Jones model, then used the regression analysis of102samples which was selected conduct the study. To avoid the error of the study, but also to further the manipulation of plus or minus accrued profits into two sub-samples from the increase, reduction of the surplus management point of non-audit services to audit independence of the impact of the certification. In the control of the other relevant variables the results show that, in terms of the total samples, or samples of perspective, the cost of the non-profit management audit are not significantly correlated. That the provision of non-audit services in China did not reduce the independence of the audit. On the basis of theoretical analysis and empirical study, some policy advices is brought forword about non-audit services:our country should develop non-audit services with great exertion, but must regulate it from the level of listed companies, supervisor and CPA’ industry.更多还原