家族企业内部控制与CPA审计效率研究———基于DEA分析法
  
DOI:
中文关键词:  家族企业;CPA审计;DEA
英文关键词:family business, CPA Audit, DEA.
基金项目:江苏省社会科学基金项目(18GLB005)的研究成果。
作者单位
许汉友 李朔卿 南京审计大学会计学院 
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中文摘要:
      审计效率较为全面地反映出会计师事务所经营状况及可持续发展能力,对其进行研究,更有助于会计师事务所发现问题、解决问题、提高审计能力。实行现代风险导向审计后,会计师事务所自身能力和被审计单位的内部控制情况是一个问题的两个方面,二者对CPA审计效率均产生一定影响。因此本文为研究家族企业内部控制对CPA审计效率的影响,选取了国内十大会计师事务所审计客户中56家上市家族企业为样本,运用单阶段DEA模型分别考察家族企业内部控制阶段和CPA审计阶段事务所的审计效率。同时,运用关联性两阶段DEA模型对比研究子阶段效率与整体效率的关系。通过研究发现,会计师事务所针对家族企业客户审计时,缺乏对其内控特点的深入了解,缺乏针对性审计方案,并且各阶段的规模效益并未达到最优,最终导致审计效率整体较低。
英文摘要:
      The audit efficiency can comprehensively reflect the operating status and sustainable development capabilities of the accounting firms. And the research of it will help the firm to discover problems solve problems. and improve auditing capabilities. After the implementation of modern risk-oriented auditing, the accounting firm's own capabilities and the internal control of the audited unit are two aspects of the problem, both of which have a certain impact on the CPA audit efficiency. In order to study the impact of the internal control of family business on the CPA audit efficiency, this paper selected 56 listed family companies as a sample, which are the client of the top ten domestic accounting firms. According to the single-stage DEA model, this paper examined the phase of the internal control of family business and the CPA audit phase respectively. During the same time, the two-stage DEA model was used to study the contrast between sub-stage efficiency and overall efficiency. Through the research, this paper can conclude that accounting firms are not familiar with the characteristics of the internal control of family business. And accounting firm didn't formulate a targeted audit plan. Additionally, the economies scale in each stage didn ' t reach the optimal level, which ultimately led to a lower overall audit efficiency.
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