审计机关核查社会审计质量的结果处理差异的实证研究  

Empirical Study on the Disposal Difference of Government Auditing's Consequence

作　　者：朱洪泽[1] 王淑梅[2] 

机构地区：[1]长春税务学院 [2]审计署驻长春特派员办事处

出　　处：《审计研究》2009年第6期22-29,共8页Auditing Research

摘　　要：本文采用统计分析的方法,通过对审计署移交证监会处理处罚的和未移交证监会处理处罚的两类公司的特征进行分析,对2002到2005年审计署核查社会审计质量的审计结果处理情况进行了实证研究。研究结果表明:(1)审计机关具有较高的核查质量,通过延伸审计,审计机关将一些财务质量不高、存在较大风险的违规上市公司移交证监会处理;(2)从股权治理的角度讲,审计机关对所有上市公司都是一视同仁的。因此,本文认为审计机关作为外部监督部门具有较强的独立性,应充分发挥这一优势,加强审计机关对社会审计及证券市场的外部审计监督,为资本市场的健康运行服务。This paper researches the disposal difference of Auditing Administration＇s consequence on securities qualified accounting firms through comparing the listed companies which were handed over to China securities regulatory commission with those not handed over from 2002 to 2005. This paper provides that government audit has high quality and stronger independency. Its supervision is objective and fair. Firstly. The listed companies which were handed over that have lower financial quality and higher financial risk to China securities regulatory commission. Furthermore, as to the listed companies＇ financial quality, government audit pays more attention to listed companies＇ short term repaying ability and getting profit ability. Secondly, government audit never regards companies＇ governance as the main indicator. So, from the perspective of share governance, government audit treats listed companies all the same and government audit supervision is self-governed.Finally, based on empirical study, the above gives strong support to the advancement of government audit＇s supervision to social audit quality and capital markets.

关 键 词：国家审计 审计质量 结果质量 

分 类 号：F249.4[经济管理—劳动经济]